2023Annual FERC Report.pdf

THIS FILING IS
Form 3-Q Approved
OMB No.1902-0205
(Expires 7/31/2025)
Item 1:☒ An Initial (Original)
Submission
OR ☐ Resubmission No. ___
FERC FINANCIAL REPORT
FERC FORM No. 2: Annual Report of
Major Natural Gas Companies and
Supplemental Form 3-Q: Quarterly
Financial Report
These reports are mandatory under the Natural Gas Act, Sections 10(a), and 16 and 18 CFR Parts
260.1 and 260.300. Failure to report may result in criminal fines, civil penalties, and other sanctions as
provided by law. The Federal Energy Regulatory Commission does not consider these reports to be of a
confidential nature.
Exact Legal Name of Respondent (Company)Year/Period of Report
Intermountain Gas Company End of 2023/Q4
FERC FORM No. 2/3Q (02-04)
RECEIVED
Friday, April 12, 2024 3:58 PM
IDAHO PUBLIC
UTILITIES COMMISSION
Form 2 Approved
OMB No.1902-0028
(Expires 4/30/2024)
INSTRUCTIONS FOR FILING FERC FORMS 2, 2-A and 3-Q
GENERAL INFORMATION
I.Purpose
FERC Forms 2, 2-A, and 3-Q are designed to collect financial and operational information form natural
gas companies subject to the jurisdiction of the Federal Energy Regulatory Commission. These reports are
also considered to be a non-confidential public use forms.
II.Who Must Submit
Each natural gas company whose combined gas transported or stored for a fee exceed 50 million
dekatherms in each of the previous three years must submit FERC Form 2 and 3-Q.
Each natural gas company not meeting the filing threshold for FERC Form 2, but having total gas sales or
volume transactions exceeding 200,000 dekatherms in each of the previous three calendar years must submit
FERC Form 2-A and 3-Q.
Newly established entities must use projected data to determine whether they must file the FERC Form 3-
Q and FERC Form 2 or 2-A.
III.What and Where to Submit
(a)Submit Forms 2, 2-A and 3-Q electronically through the submission software at http://www.ferc.gov/
docs-filing/eforms/form-2/elec-subm-soft.asp .
(b)The Corporate Officer Certification must be submitted electronically as part of the FERC Form 2 and 3-
Q filings.
(c)Submit immediately upon publication, by either eFiling or mailing two (2) copies to the Secretary of the
Commission, the latest Annual Report to Stockholders and any annual financial or statistical report
regularly prepared and distributed to bondholders, security analysts, or industry associations. Do not
include monthly and quarterly reports. Indicate by checking the appropriate box on Form 2, Page 3, List
of Schedules, if the reports to stockholders will be submitted or if no annual report to stockholders is
prepared. Unless eFiling the Annual Report to Stockholders, mail these reports to the Secretary of the
Commission at:
Secretary of the Commission
Federal Energy Regulatory Commission
888 First Street, NE
Washington, DC 20426
(d)For the Annual CPA certification, submit with the original submission of this form, a letter or report (not
applicable to respondents classified as Class C or Class D prior to January 1, 1984) prepared in
conformity with the current standards of reporting which will:
(i)Contain a paragraph attesting to the conformity, in all material respects, of the schedules listed
below with the Commission's applicable Uniform Systems of Accounts (including applicable notes
relating thereto and the Chief Accountant's published accounting releases), and
(ii)be signed by independent certified public accountants or an independent licensed public
accountant certified or licensed by a regulatory authority of a State or other political subdivision of
the U. S. (See 18 C.F.R. §§ 158.10-158.12 for specific qualifications.)
i
Reference Reference
Schedules Pages
Comparative Balance Sheet 110-113
Statement of Income 114-117
Statement of Retained Earnings 118-119
Statement of Cash Flows 120-121
Notes to Financial Statements 122-123
Filers should state in the letter or report, which, if any, of the pages above do not conform to the Commission’s
requirements. Describe the discrepancies that exist.
(e)Filers are encouraged to file their Annual Report to Stockholders, and the CPA Certification Statement
using eFiling. To further that effort, new selections, “Annual Report to Stockholders” and “CPA
Certification Statement,” have been added to the dropdown “pick list” from which companies must
choose when eFiling. Further instructions are found on the Commission website at http://www.ferc.gov/
help/how-to.asp
(f)Federal, State and Local Governments and other authorized users may obtain additional blank copies
of FERC Form 2 and 2-A free of charge from: http://www.ferc.gov/docs-filing/eforms/form-2/form-2.pdf
and http://www.ferc.gov/docs-filing/eforms/form-2a/form-2a.pdf, respectively. Copies may also be
obtained from the Public Reference and Files Maintenance Branch, Federal Energy Regulatory
Commission, 888 First Street, NE. Room 2A, Washington, DC 20426 or by calling (202).502-8371
IV.When to Submit:
FERC Forms 2, 2-A, and 3-Q must be filed by the dates:
(a)FERC Form 2 and 2-A --- by April 18th of the following year (18 C.F.R. §§ 260.1 and 260.2)
(b)FERC Form 3-Q --- Natural gas companies that file a FERC Form 2 must file the FERC Form 3-Q
within 60 days after the reporting quarter (18 C.F.R.§ 260.300), and
(c)FERC Form 3-Q --- Natural gas companies that file a FERC Form 2-A must file the FERC Form 3-
Q within 70 days after the reporting quarter (18 C.F.R. § 260.300).
V.Where to Send Comments on Public Reporting Burden.
The public reporting burden for the Form 2 collection of information is estimated to average 1,623
hours per response, including the time for reviewing instructions, searching existing data sources, gathering
and maintaining the data-needed, and completing and reviewing the collection of information. The public
reporting burden for the Form 2A collection of information is estimated to average 250 hours per response. The
public reporting burden for the Form 3-Q collection of information is estimated to average 167 hours per
response.
Send comments regarding these burden estimates or any aspect of these collections of information,
including suggestions for reducing burden, to the Federal Energy Regulatory Commission, 888 First Street NE,
Washington, DC 20426 (Attention: Information Clearance Officer); and to the Office of Information and
Regulatory Affairs, Office of Management and Budget, Washington, DC 20503 (Attention: Desk Officer for the
Federal Energy Regulatory Commission). No person shall be subject to any penalty if any collection of
information does not display a valid control number (44 U.S.C. § 3512 (a)).
ii
GENERAL INSTRUCTIONS
I.Prepare all reports in conformity with the Uniform System of Accounts (USofA) (18 C.F.R. Part 201).
Interpret all accounting words and phrases in accordance with the USofA.
II.Enter in whole numbers (dollars or Dth) only, except where otherwise noted. (Enter cents for averages
and figures per unit where cents are important. The truncating of cents is allowed except on the four basic
financial statements where rounding is required.) The amounts shown on all supporting pages must agree
with the amounts entered on the statements that they support. When applying thresholds to determine
significance for reporting purposes, use for balance sheet accounts the balances at the end of the current
reporting period, and use for statement of income accounts the current year's year to date amounts.
III.Complete each question fully and accurately, even if it has been answered in a previous report. Enter the
word "None" where it truly and completely states the fact.
IV.For any page(s) that is not applicable to the respondent, omit the page(s) and enter "NA," "NONE," or
"Not Applicable" in column (d) on the List of Schedules, pages 2 and 3.
V.Enter the month, day, and year for all dates. Use customary abbreviations. The "Date of Report"
included in the header of each page is to be completed only for resubmissions.
VI.Generally, except for certain schedules, all numbers, whether they are expected to be debits or credits,
must be reported as positive. Numbers having a sign that is different from the expected sign must be
reported by enclosing the numbers in parentheses.
VII.For any resubmissions, submit the electronic filing using the form submission only. Please explain the
reason for the resubmission in a footnote to the data field.
VIII.Footnote and further explain accounts or pages as necessary.
IX.Do not make references to reports of previous periods/years or to other reports in lieu of required entries,
except as specifically authorized.
X.Wherever (schedule) pages refer to figures from a previous period/year, the figures reported must be
based upon those shown by the report of the previous period/year, or an appropriate explanation given as
to why the different figures were used.
XI.Report all gas volumes in Dth unless the schedule specifically requires the reporting in another unit of
measurement.
iii
DEFINITIONS
I.Btu per cubic foot – The total heating value, expressed in Btu, produced by the combustion, at constant
pressure, of the amount of the gas which would occupy a volume of 1 cubic foot at a temperature of
60°F if saturated with water vapor and under a pressure equivalent to that of 30°F, and under standard
gravitational force (980.665 cm. per sec) with air of the same temperature and pressure as the gas,
when the products of combustion are cooled to the initial temperature of gas and air when the water
formed by combustion is condensed to the liquid state (called gross heating value or total heating value).
II.Commission Authorization -- The authorization of the Federal Energy Regulatory Commission, or any
other Commission. Name the commission whose authorization was obtained and give date of the
authorization.
III.Dekatherm – A unit of heating value equivalent to 10 therms or 1,000,000 Btu.
IV.Respondent – The person, corporation, licensee, agency, authority, or other legal entity or instrumentality
on whose behalf the report is made.
iv
EXCERPTS FROM THE LAW
(Natural Gas Act, 15 U.S.C. 717-717w)
"Sec. 10(a). Every natural-gas company shall file with the Commission such annual and other periodic or special
reports as the Commission may by rules and regulations or order prescribe as necessary or appropriate to assist
the Commission in the proper administration of this act. The Commission may prescribe the manner and form in
which such reports shall be made and require from such natural-gas companies specific answers to all questions
upon which the Commission may need information. The Commission may require that such reports include,
among other things, full information as to assets and liabilities, capitalization, investment and reduction thereof,
gross receipts, interest dues and paid, depreciation, amortization, and other reserves, cost of facilities, costs of
maintenance and operation of facilities for the production, transportation, delivery, use, or sale of natural gas,
costs of renewal and replacement of such facilities, transportation, delivery, use and sale of natural gas..."
"Section 16. The Commission shall have power to perform all and any acts, and to prescribe, issue, make,
amend, and rescind such orders, rules, and regulations as it may find necessary or appropriate to carry out the
provisions of this act. Among other things, such rules and regulations may define accounting, technical, and trade
terms used in this act; and may prescribe the form or forms of all statements declarations, applications, and
reports to be filed with the Commission, the information which they shall contain, and time within they shall be
filed..."
General Penalties
The Commission may assess up to $1 million per day per violation of its rules and regulations. See NGA § 22(a),
15 U.S.C. § 717t-1(a).
v
QUARTERLY/ANNUAL REPORT OF MAJOR NATURAL GAS COMPANIES
IDENTIFICATION
01 Exact Legal Name of Respondent 02 Year/Period of Report
Intermountain Gas Company End of 2023/Q4
03 Previous Name and Date of Change (if name changed during year)
04 Address of Principal Office at End of Year (street, City, State, Zip Code)
555 S Cole Rd, Boise, ID 83709
05 Name of Contact Person 06 Title of Contact Person
Niki Ogami Manager of Accounting and Finance
07 Address of Contact Person (Street, City, State, Zip Code)
555 S Cole Rd, Boise, ID 83709
08 Telephone of Contact Person, Including Area Code 09 This Report Is 10 Date of Report
(1)☒ An Original (Mo, Da, Yr)
208-377-6149 (2)☐ A Resubmission 12/31/2023
ANNUAL CORPORATE OFFICER CERTIFICATION
The undersigned officer certifies that:
I have examined this report and to the best of my knowledge, information, and belief all statements of fact contained in this report are correct
statements of the business affairs of the respondent and the financial statements, and other financial information contained in this report,
conform in all material respects to the Uniform System of Accounts.
11 Name 12 Title
Niki Ogami Manager of Accounting and Finance
13 Signature 14 Date Signed
04/12/2024
Title 18, U.S.C. 1001 makes it a crime for any person to knowingly and willingly to make to any Agency or Department of the United
States any false, fictitious or fraudulent statements as to any matter within its jurisdiction.
FERC FORM NO. 2/3Q (02-04)Page 1
List of Schedules (Natural Gas Company)
Enter in column (d) the terms "none," "not applicable," or "NA" as appropriate, where no information or amounts have been
reported for certain pages. Omit pages where the responses are "none," "not applicable," or "NA."
Line
No.
Title of Schedule Reference
Page No. Date Revised Remarks
(a)(b)(c)(d)
GENERAL CORPORATE INFORMATION AND FINANCIAL STATEMENTS
1 General Information 101
2 Control Over Respondent 102
3 Corporations Controlled by Respondent 103 NA
4 Security Holders and Voting Powers 107
5 Important Changes During the Year 108
6 Comparative Balance Sheet 110-113
7 Statement of Income for the Year 114-116
8 Statement of Accumulated Comprehensive Income and Hedging Activities 117
9 Statement of Retained Earnings for the Year 118-119
10 Statements of Cash Flows 120-121
11 Notes to Financial Statements 122
BALANCE SHEET SUPPORTING SCHEDULES (Assets and Other Debits)
12 Summary of Utility Plant and Accumulated Provisions for Depreciation,
Amortization, and Depletion 200-201
13 Gas Plant in Service 204-209
14 Gas Property and Capacity Leased from Others 212 NA
15 Gas Property and Capacity Leased to Others 213 NA
16 Gas Plant Held for Future Use 214
17 Construction Work in Progress-Gas 216
18 Non-Traditional Rate Treatment Afforded New Projects 217 NA
19 General Description of Construction Overhead Procedure 218
20 Accumulated Provision for Depreciation of Gas Utility Plant 219
21 Gas Stored 220
22 Investments 222-223
23 Investments in Subsidiary Companies 224-225 NA
24 Prepayments 230
25 Extraordinary Property Losses 230 NA
26 Unrecovered Plant and Regulatory Study Costs 230 NA
27 Other Regulatory Assets 232
28 Miscellaneous Deferred Debits 233
29 Accumulated Deferred Income Taxes 234-235
BALANCE SHEET SUPPORTING SCHEDULES (Liabilities and Other Credits)
30 Capital Stock 250-251
31 Capital Stock Subscribed, Capital Stock Liability for Conversion, Premium on
Capital Stock, and Installments Received on Capital Stock 252
32 Other Paid-in Capital 253
33 Discount on Capital Stock 254
34 Capital Stock Expense 254
35 Securities issued or Assumed and Securities Refunded or Retired During the Year 255 NA
36 Long-Term Debt 256-257
37 Unamortized Debt Expense, Premium, and Discount on Long-Term Debt 258-259
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 2
List of Schedules (Natural Gas Company) (continued)
Enter in column (d) the terms "none," "not applicable," or "NA" as appropriate, where no information or amounts have been
reported for certain pages. Omit pages where the responses are "none," "not applicable," or "NA."
Line
No.
Title of Schedule Reference
Page No. Date Revised Remarks
(a)(b)(c)(d)
38 Unamortized Loss and Gain on Reacquired Debt 260
39 Reconciliation of Reported Net Income with Taxable Income for Federal Income
Taxes 261
40 Taxes Accrued, Prepaid, and Charged During Year 262-263
41 Miscellaneous Current and Accrued Liabilities 268
42 Other Deferred Credits 269
43 Accumulated Deferred Income Taxes-Other Property 274-275
44 Accumulated Deferred Income Taxes-Other 276-277
45 Other Regulatory Liabilities 278
INCOME ACCOUNT SUPPORTING SCHEDULES
46 Monthly Quantity & Revenue Data by Rate Schedule 299 NA
47 Gas Operating Revenues 300-301
48 Revenues from Transportation of Gas of Others Through Gathering Facilities 302-303 NA
49 Revenues from Transportation of Gas of Others Through Transmission Facilities 304-305 NA
50 Revenues from Storage Gas of Others 306-307 NA
51 Other Gas Revenues 308 NA
52 Discounted Rate Services and Negotiated Rate Services 313 NA
53 Gas Operation and Maintenance Expenses 317-325
54 Exchange and Imbalance Transactions 328 NA
55 Gas Used in Utility Operations 331 NA
56 Transmission and Compression of Gas by Others 332 NA
57 Other Gas Supply Expenses 334 NA
58 Miscellaneous General Expenses-Gas 335
59 Depreciation, Depletion, and Amortization of Gas Plant 336-338
60 Particulars Concerning Certain Income Deduction and Interest Charges Accounts 340
COMMON SECTION
61 Regulatory Commission Expenses 350-351
62 Employee Pensions and Benefits (Account 926)352
63 Distribution of Salaries and Wages 354-355
64 Charges for Outside Professional and Other Consultative Services 357
65 Transactions with Associated (Affiliated) Companies 358
GAS PLANT STATISTICAL DATA
66 Compressor Stations 508-509
67 Gas Storage Projects 512-513
68 Transmission Lines 514
69 Transmission System Peak Deliveries 518
70 Auxiliary Peaking Facilities 519
71 Gas Account-Natural Gas 520
72 Shipper Supplied Gas for the Current Quarter 521 NA
73 System Map 522
74 Footnote Reference 551
75 Footnote Text 552
76 Stockholder's Reports (check appropriate box)
☐ F o u r c o p i e s w i l l b e s u b m i t t e d
☐ N o a n n u a l r e p o r t t o s t o c k h o l d e r s i s p r e p a r e d
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 3
General Information
1.Provide name and title of officer having custody of the general corporate books of account and address of office where the general
corporate books are kept and address of office where any other corporate books of account are kept, if different from that where the
general corporate books are kept.
Niki Ogami, Manager of Accounting and Finance
555 S Cole Rd,
Boise, ID 83709
2.Provide the name of the State under the laws of which respondent is incorporated and date of incorporation. If incorporated under a
special law, give reference to such law. If not incorporated, state that fact and give the type of organization and the date organized.
State of Idaho - October 12, 1950
3.If at any time during the year the property of respondent was held by a receiver or trustee, give (a) name of receiver or trustee, (b) date
such receiver or trustee took possession, (c) the authority by which the receivership or trusteeship was created, and (d) date when
possession by receiver or trustee ceased.
N/A

4.State the classes of utility and other services furnished by respondent during the year in each State in which the respondent operated.
The respondent is a public utility dedicated to providing high quality service through purchase, distribution, transportation and sale of natural
gas to residential, commercial and industrial customers throughout Southern Idaho.
5.Have you engaged as the principal accountant to audit your financial statements an accountant who is not the principal accountant for
your previous year's certified financial statements?
(1)☐ Yes... Enter the date when such independent accountant was initially engaged:
(2)☒ No
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 101
Control Over Respondent
1.Report in column (a) the names of all corporations, partnerships, business trusts, and similar organizations that
directly, indirectly, or jointly held control (see page 103 for definition of control) over the respondent at the end of the
year. If control is in a holding company organization, report in a footnote the chain of organization.
2.If control is held by trustees, state in a footnote the names of trustees, the names of beneficiaries for whom the trust
is maintained, and the purpose of the trust.
3.In column (b) designate type of control over the respondent. Report an "M" if the company is the main parent or
controlling company having ultimate control over the respondent. Otherwise, report a "D" for direct, an "I" for indirect,
or a "J" for joint control.
Line
No.
Company Name Type of Control State of
Incorporation
Percent Voting
Stock Owned
(a)(b)(c)(d)
1 Prairie Intermountain Energy Holding, LLC (PIEH)D DE 100.00
2 MDU Energy Capital, LLC (MDUEC)I DE 100.00
3 MDU Resources Group, Inc. (MDUR)M DE
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 102
Security Holders and Voting Powers
1.Give the names and addresses of the 10 security holders of the respondent who, at the date of the latest closing of
the stock book or compilation of list of stockholders of the respondent, prior to the end of the year, had the highest
voting powers in the respondent, and state the number of votes that each could cast on that date if a meeting were
held. If any such holder held in trust, give in a footnote the known particulars of the trust (whether voting trust, etc.),
duration of trust, and principal holders of beneficiary interests in the trust. If the company did not close the stock
book or did not compile a list of stockholders within one year prior to the end of the year, or if since it compiled the
previous list of stockholders, some other class of security has become vested with voting rights, then show such 10
security holders as of the close of the year. Arrange the names of the security holders in the order of voting power,
commencing with the highest. Show in column (a) the titles of officers and directors included in such list of 10
security holders.
2.If any security other than stock carries voting rights, explain in a supplemental statement how such security became
vested with voting rights and give other important details concerning the voting rights of such security. State whether
voting rights are actual or contingent; if contingent, describe the contingency.
3.If any class or issue of security has any special privileges in the election of directors, trustees or managers, or in the
determination of corporate action by any method, explain briefly in a footnote.
4.Furnish details concerning any options, warrants, or rights outstanding at the end of the year for others to purchase
securities of the respondent or any securities or other assets owned by the respondent, including prices, expiration
dates, and other material information relating to exercise of the options, warrants, or rights. Specify the amount of
such securities or assets any officer, director, associated company, or any of the 10 largest security holders is
entitled to purchase. This instruction is inapplicable to convertible securities or to any securities substantially all of
which are outstanding in the hands of the general public where the options, warrants,
1.Give date of the latest closing of the
stock book prior to end of year, and, in
a footnote, state the purpose of such
closing:
2.State the total number of votes
cast at the latest general meeting
prior to the end of year for
election of directors of the
respondent and number of such
votes cast by proxy.
3.Give the date and place of such
meeting:
Total:
By Proxy:
Line
No.Name (Title) and Address of Security
Holder
VOTING SECURITIES
4.Number of votes as of (date):2/20/1991
Total Votes Common Stock Preferred Stock Other
(a)(b)(c)(d)(e)
5 TOTAL votes of all voting securities 1,513,060 1,513,060
6 TOTAL number of security holders 1 1
7 TOTAL votes of security holders listed 1,513,060 1,513,060
8
9
10
11
12
13
14
15
16
17
18
19
20
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 107
Comparative Balance Sheet (Assets and Other Debits)
Line
No.
Title of Account Reference
Page Number
Current Year End of
Quarter/Year Balance
Prior Year
End Balance
12/31
(a)(b)(c)(d)
1 UTILITY PLANT
2 Utility Plant (101-106, 114)200-201 980,405,110 907,658,523
3 Construction Work in Progress (107)200-201 11,203,860 17,723,824
4 TOTAL Utility Plant (Enter Total of lines 2 and 3)200-201 991,608,970 925,382,347
5 (Less) Accum. Prov. for Depr. Amort. Depl. (108, 111, 115) 437,474,829 416,994,895
6 Net Utility Plant (Enter Total of line 4 less 5) 554,134,141 508,387,452
7 Nuclear Fuel (120.1 thru 120.4, and 120.6) 0 0
8 (Less) Accum. Provision for Amort., of Nuclear Fuel Assemblies
(120.5) 0 0
9 Nuclear Fuel (Total of line 7 less 8) 0 0
10 Net Utility Plant (Total of lines 6 and 9) 554,134,141 508,387,452
11 Utility Plant Adjustments (116)122 0 0
12 Gas Stored-Base Gas (117.1)220 0 0
13 System Balancing Gas (117.2)220 0 0
14 Gas Stored in Reservoirs and Pipelines-Noncurrent (117.3)220 0 0
15 Gas Owed to System Gas (117.4)220 0 0
16 OTHER PROPERTY AND INVESTMENTS
17 Nonutility Property (121) 197,715 0
18 (Less) Accum. Prov. for Depr. and Amort. (122) 0 0
19 Investments in Associated Companies (123)222-223 0 0
20 Investment in Subsidiary Companies (123.1)224-225 0 0
21 (For Cost of Account 123.1, See Footnote Page 224, line 40)
22 Noncurrent Portion of Allowances 0 0
23 Other Investments (124)222-223 49,882 16,373
24 Sinking Funds (125) 0 0
25 Depreciation Fund (126) 0 0
26 Amortization Fund - Federal (127) 0 0
27 Other Special Funds (128) 0 0
28 Long-Term Portion of Derivative Assets (175) 0 0
29 Long-Term Portion of Derivative Assets - Hedges (176) 0 0
30 TOTAL Other Property and Investments (Total of lines 17-20, 22-29) 247,597 16,373
31 CURRENT AND ACCRUED ASSETS
32 Cash (131) 3,225,067 2,748,063
33 Special Deposits (132-134) 0 0
34 Working Fund (135) 0 0
35 Temporary Cash Investments (136)222-223 0 0
36 Notes Receivable (141) 0 0
37 Customer Accounts Receivable (142) 6,371,708 18,051,749
38 Other Accounts Receivable (143) 1,620,132 4,039,381
39 (Less) Accum. Provision for Uncollectible Accounts - Credit (144) 246,246 486,344
40 Notes Receivable from Associated Companies (145) 0 0
41 Accounts Receivable from Assoc. Companies (146) 333,752 209,902
42 Fuel Stock (151) 0 0
43 Fuel Stock Expenses Undistributed (152) 0 0
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 110
Comparative Balance Sheet (Assets and Other Debits)(continued)
Line
No.
Title of Account Reference
Page Number
Current Year End of
Quarter/Year Balance
Prior Year
End Balance
12/31
(a)(b)(c)(d)
44 Residuals (Elec) and Extracted Products (153) 0 0
45 Plant Material and Operating Supplies (154) 6,243,436 5,387,713
46 Merchandise (155) 0 0
47 Other Materials and Supplies (156) 0 0
48 Nuclear Materials Held for Sale (157) 0 0
49 Allowances (158.1 and 158.2) 0 0
50 (Less) Noncurrent Portion of Allowances 0 0
51 Stores Expenses Undistributed (163) 0 0
52 Gas Stored Underground - Current (164.1)220 346,879 836,686
53 Liquefied Natural Gas Stored and Held for Processing (164.2-164.3)220 4,626,372 4,420,398
54 Prepayments (165)230 18,009,765 19,858,541
55 Advances for Gas (166-167) 0 0
56 Interest and Dividends Receivable (171) 0 0
57 Rents Receivable (172) 0 0
58 Accrued Utility Revenues (173) 35,682,377 42,992,389
59 Miscellaneous Current and Accrued Assets (174) 0 0
60 Derivative Instrument Assets (175) 0 0
61 (Less) Long-Term Portion of Derivative Instrument Assets (175) 0 0
62 Derivative Instrument Assets - Hedges (176) 0 0
63 (Less) Long-Term Portion of Derivative Instrument Assets - Hedges
(176 0 0
64 TOTAL Current and Accrued Assets (Total of lines 32 thru 63) 76,213,242 98,058,479
65 DEFERRED DEBITS
66 Unamortized Debt Expenses (181) 984,419 966,581
67 Extraordinary Property Losses (182.1)230 0 0
68 Unrecovered Plant and Regulatory Study Costs (182.2)230 0 0
69 Other Regulatory Assets (182.3)232 3,645,083 1,726,535
70 Prelim. Survey and Investigation Charges (Electric) (183) 0 0
71 Preliminary Survey and Investigation Charges (Gas)(183.1 and 183.2) (3,885,240) 0
72 Clearing Accounts (184) 1,524 0
73 Temporary Facilities (185) 0 0
74 Miscellaneous Deferred Debits (186)233 73,637,808 68,022,822
75 Deferred Losses from Disposition of Utility Plt. (187) 0 0
76 Research, Devel. and Demonstration Expend. (188) 0 0
77 Unamortized Loss on Reacquired Debt (189) 0 0
78 Accumulated Deferred Income Taxes (190)234-235 8,268,637 7,145,051
79 Unrecovered Purchased Gas Costs (191) (16,833,231) 38,012,932
80 TOTAL Deferred Debits (Total of lines 66 thru 79) 65,819,000 115,873,921
81 TOTAL Assets and Other Debits (Total of lines 10-15,30,64,and 80) 696,413,980 722,336,225
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 111
Comparative Balance Sheet (Liabilities and Other Credits)
Line
No.
Title of Account Reference
Page Number
Current Year
End of
Quarter/Year
Balance
Prior Year
End Balance
12/31
(a)(b)(c)(d)
1 PROPRIETARY CAPITAL
2 Common Stock Issued (201)250-251 1,513,060 1,513,060
3 Preferred Stock Issued (204)250-251 0 0
4 Capital Stock Subscribed (202,205)252 0 0
5 Stock Liability for Conversion (203, 206)252 0 0
6 Premium on Capital Stock (207)252 104,190,031 104,190,031
7 Other Paid-In Capital (208-211)253 183,541 183,541
8 Installments Received on Capital Stock (212)252 0 0
9 (Less) Discount on Capital Stock (213)254 0 0
10 (Less) Capital Stock Expense (214)254 1,077,741 1,077,741
11 Retained Earnings (215, 215.1, 216)118-119 96,148,486 91,165,354
12 Unappropriated Undistributed Subsidiary Earnings (216.1)118-119 0 0
13 (Less) Reacquired Capital Stock (217)250-251 0 0
14 Accumulated Other Comprehensive Income (219)117 (554,264) (456,503)
15 Total Proprietary Capital (lines 2 thru 14) 200,403,113 195,517,742
16 LONG-TERM DEBT
17 Bonds (221)256-257 0 0
18 (Less) Reacquired Bonds (222)256-257 0 0
19 Advances from Associated Companies (223)256-257 0 0
20 Other Long-Term Debt (224)256-257 225,700,000 255,600,000
21 Unamortized Premium on Long-Term Debt (225)258-259 0 0
22 (Less) Unamortized Discount on Long-Term Debt-Debit (226)258-259 0 0
23 (Less) Current Portion of Long-Term Debt 0 0
24 Total Long-Term Debt (lines 17 through 23) 225,700,000 255,600,000
25 OTHER NONCURRENT LIABILITIES
26 Obligations Under Capital Leases - Noncurrent (227) 0 0
27 Accumulated Provision for Property Insurance (228.1) 0 0
28 Accumulated Provision for Injuries and Damages (228.2) 61,254 70,011
29 Accumulated Provision for Pensions and Benefits (228.3) 130,223 195,470
30 Accumulated Miscellaneous Operating Provisions (228.4) 0 0
31 Accumulated Provision for Rate Refunds (229) 0 0
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 112
Comparative Balance Sheet (Liabilities and Other Credits)(continued)
Line
No.
Title of Account Reference
Page Number
Current Year
End of
Quarter/Year
Balance
Prior Year
End Balance
12/31
(a)(b)(c)(d)
32 Long-Term Portion of Derivative Instrument Liabilities 0 0
33 Long-Term Portion of Derivative Instrument Liabilities - Hedges 0 0
34 Asset Retirement Obligations (230) 98,800,808 93,790,098
35 Total Other Noncurrent Liabilities (lines 26 through 34) 98,992,285 94,055,579
36 CURRENT AND ACCRUED LIABILITIES
37 Current Portion of Long-Term Debt 0 0
38 Notes Payable (231) 45,000,000 0
39 Accounts Payable (232) 28,902,170 79,589,568
40 Notes Payable to Associated Companies (233) 0 0
41 Accounts Payable to Associated Companies (234) 2,227,882 2,192,978
42 Customer Deposits (235) 817,485 657,959
43 Taxes Accrued (236)262-263 6,262,551 (843,009)
44 Interest Accrued (237) 860,955 718,563
45 Dividends Declared (238) 3,540,000 2,530,000
46 Matured Long-Term Debt (239) 0 0
47 Matured Interest (240) 0 0
48 Tax Collections Payable (241) 168,872 186,112
49 Miscellaneous Current and Accrued Liabilities (242)268 7,939,213 3,612,759
50 Obligations Under Capital Leases-Current (243) 0 0
51 Derivative Instrument Liabilities (244) 0 0
52 (Less) Long-Term Portion of Derivative Instrument Liabilities 0 0
53 Derivative Instrument Liabilities - Hedges (245) 0 0
54 (Less) Long-Term Portion of Derivative Instrument Liabilities - Hedges 0 0
55 Total Current and Accrued Liabilities (lines 37 through 54) 95,719,128 88,644,930
56 DEFERRED CREDITS
57 Customer Advances for Construction (252) 12,085,510 11,654,280
58 Accumulated Deferred Investment Tax Credits (255) 6,506,586 6,044,212
59 Deferred Gains from Disposition of Utility Plant (256) 0 0
60 Other Deferred Credits (253)269 3,979,157 3,840,916
61 Other Regulatory Liabilities (254)278 15,829,255 18,292,117
62 Unamortized Gain on Reacquired Debt (257)260 0 0
63 Accumulated Deferred Income Taxes - Accelerated Amortization (281) 0 0
64 Accumulated Deferred Income Taxes - Other Property (282) 35,530,966 37,808,257
65 Accumulated Deferred Income Taxes - Other (283) 1,667,980 10,878,192
66 Total Deferred Credits (lines 57 through 65) 75,599,454 88,517,974
67 TOTAL Liabilities and Other Credits (Total of lines 15,24,35,55,and 66) 696,413,980 722,336,225
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 113
Statement of Income
Quarterly
1.Enter in column (d) the balance for the reporting quarter and in column (e) the balance for the same three month period for the prior year.
2.Report in column (f) the quarter to date amounts for electric utility function; in column (h) the quarter to date amounts for gas utility, and in (j) the quarter to
date amounts for other utility function for the current year quarter.
3.Report in column (g) the quarter to date amounts for electric utility function; in column (i) the quarter to date amounts for gas utility, and in (k) the quarter to
date amounts for other utility function for the prior year quarter.
4.If additional columns are needed place them in a footnote.
Annual or Quarterly, if applicable
5.Do not report fourth quarter data in columns (e) and (f)
6.Report amounts for accounts 412 and 413, Revenues and Expenses from Utility Plant Leased to Others, in another utility columnin a similar manner to a
utility department. Spread the amount(s) over lines 2 thru 26 as appropriate. Include these amounts in columns (c) and (d) totals.
7.Report amounts in account 414, Other Utility Operating Income, in the same manner as accounts 412 and 413 above.
8.Report data for lines 8, 10 and 11 for Natural Gas companies using accounts 404.1, 404.2, 404.3, 407.1 and 407.2.
9.Use page 122 for important notes regarding the statement of income for any account thereof.
10.Give concise explanations concerning unsettled rate proceedings where a contingency exists such that refunds of a material amount may need to be made
to the utility's customers or which may result in material refund to the utility with respect to power or gas purchases. State for each year effected the gross
revenues or costs to which the contingency relates and the tax effects together with an explanation of the major factors which affect the rights of the utility to
retain such revenues or recover amounts paid with respect to power or gas purchases.
11.Give concise explanations concerning significant amounts of any refunds made or received during the year resulting from settlement of any rate proceeding
affecting revenues received or costs incurred for power or gas purches, and a summary of the adjustments made to balance sheet, income, and expense
accounts.
12.If any notes appearing in the report to stokholders are applicable to the Statement of Income, such notes may be included at page 122.
13.Enter on page 122 a concise explanation of only those changes in accounting mehods made during the year which had an effect on net income, including
the basis of allocations and apportionments from those used in the preceding year. Also, give the appropriate dollar effect of such changes.
14.Explain in a footnote if the previous year's/quarter's figures are different from that reported in prior reports.
15.If the columns are insufficient for reporting additional utility departments, supply the appropriate account titles report the information in a footnote to this
schedule.
Line
No.
Title of Account
Reference
Page
Number
Total
Current Year to
Date Balance
for Quarter/Year
Total
Prior Year to
Date
Balance
for Quarter/Year
Current Three
Months Ended
Quarterly Only
No Fourth
Quarter
Prior Three
Months Ended
Quarterly Only
No Fourth
Quarter
(a)(b)(c)(d)(e)(f)
1 UTILITY OPERATING INCOME
2 Gas Operating Revenues (400)300-301 417,431,677 349,958,941 0 0
3 Operating Expenses
4 Operating Expenses (401)317-325 337,185,520 275,233,551 0 0
5 Maintenance Expenses (402)317-325 8,932,325 8,372,577 0 0
6 Depreciation Expense (403)336-338 18,598,206 17,322,151 0 0
7 Depreciation Expense for Asset Retirement Costs
(403.1)336-338 0 0 0 0
8 Amortization & Depletion Of Utility Plant (404-405)336-338 4,436,440 4,684,938 0 0
9 Amortization of Utility Plant Acu. Adjustment (406)336-338 0 0 0 0
10 Amort. of Prop. Losses, Unrecovered Plant and Reg.
Study Costs (407.1) 0 0 0 0
11 Amortization of Conversion Expenses (407.2) 0 0 0 0
12 Regulatory Debits (407.3) 0 0 0 0
13 (Less) Regulatory Credits (407.4) 0 0 0 0
14 Taxes Other Than Income Taxes (408.1)262-263 14,978,296 13,133,096 0 0
15 Income Taxes - Federal (409.1)262-263 13,658,049 (4,385,392) 0 0
16 Income Taxes-Other (409.1)262-263 3,315,371 (2,695,101) 0 0
17 Provision for Deferred Income Taxes (410.1)234-235 8,045,722 14,794,294 0 0
18 (Less) Provision for Deferred Income Taxes-Cr.
(411.1)234-235 20,842,222 4,043,187 0 0
19 Investment Tax Credit Adjustment-Net (411.4) 462,374 607,053 0 0
20 (Less) Gains from Disposition of Utility Plant (411.6) 0 0 0 0
21 Losses from Disposition of Utility Plant (411.7) 0 0 0 0
22 (Less) Gains from Disposition of Allowances (411.8) 0 0 0 0
23 Losses from Disposition of Allowances (411.9) 0 0 0 0
24 Accretion Expense (411.10) 0 0 0 0
25 TOTAL Utility Operating Expenses (Enter Total of lines
4 thru 24) 388,770,081 323,023,980 0 0
26 Net Utility Operating Income (Enter Tot Line 2 less 25)
(Carry to Pg116, line 27) 28,661,596 26,934,961 0 0
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 114
Statement of Income
Line
No.
Elec. Utility
Current
Year to Date
(in dollars)
Elec. Utility
Previous
Year to Date
(in dollars)
Gas Utility
Current
Year to Date
(in dollars)
Gas Utility
Previous
Year to Date
(in dollars)
Other Utility
Current
Year to Date
(in dollars)
Other Utility
Previous
Year to Date
(in dollars)
(g)(h)(i)(j)(k)(l)
1
2 0 0 417,431,677 349,958,941 0 0
3
4 0 0 337,185,520 275,233,551 0 0
5 0 0 8,932,325 8,372,577 0 0
6 0 0 18,598,206 17,322,151 0 0
7 0 0 0 0 0 0
8 0 0 4,436,440 4,684,938 0 0
9 0 0 0 0 0 0
10 0 0 0 0 0 0
11 0 0 0 0 0 0
12 0 0 0 0 0 0
13 0 0 0 0 0 0
14 0 0 14,978,296 13,133,096 0 0
15 0 0 13,658,049 (4,385,392) 0 0
16 0 0 3,315,371 (2,695,101) 0 0
17 0 0 8,045,722 14,794,294 0 0
18 0 0 20,842,222 4,043,187 0 0
19 0 0 462,374 607,053 0 0
20 0 0 0 0 0 0
21 0 0 0 0 0 0
22 0 0 0 0 0 0
23 0 0 0 0 0 0
24 0 0 0 0 0 0
25 0 0 388,770,081 323,023,980 0 0
26 0 0 28,661,596 26,934,961 0 0
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 115
Statement of Income(continued)
Line
No.
Title of Account
Reference
Page
Number
Total
Current Year to
Date Balance
for Quarter/
Year
Total
Prior Year to Date
Balance
for Quarter/Year
Current Three
Months Ended
Quarterly Only
No Fourth
Quarter
Prior Three
Months Ended
Quarterly Only
No Fourth
Quarter
(a)(b)(c)(d)(e)(f)
27 Net Utility Operating Income (Carried forward from page 114) 28,661,596 26,934,961 0 0
28 OTHER INCOME AND DEDUCTIONS
29 Other Income
30 Nonutility Operating Income
31 Revenues form Merchandising, Jobbing and Contract Work (415) 0 0 0 0
32 (Less) Costs and Expense of Merchandising, Job & Contract Work
(416) 0 0 0 0
33 Revenues from Nonutility Operations (417) 6,016,525 4,713,987 0 0
34 (Less) Expenses of Nonutility Operations (417.1) 4,267,208 3,782,678 0 0
35 Nonoperating Rental Income (418) 0 0 0 0
36 Equity in Earnings of Subsidiary Companies (418.1)119 0 0 0 0
37 Interest and Dividend Income (419) 1,628,147 774,765 0 0
38 Allowance for Other Funds Used During Construction (419.1) 0 0 0 0
39 Miscellaneous Nonoperating Income (421) 8,507 3,472 0 0
40 Gain on Disposition of Property (421.1) 414,538 0 0 0
41 TOTAL Other Income (Total of lines 31 thru 40) 3,800,509 1,709,546 0 0
42 Other Income Deductions
43 Loss on Disposition of Property (421.2) 0 0 0 0
44 Miscellaneous Amortization (425) 0 0 0 0
45 Donations (426.1)340 313,207 239,997 0 0
46 Life Insurance (426.2) 108,499 827,025 0 0
47 Penalties (426.3) 20 6 0 0
48 Expenditures for Certain Civic, Political and Related Activities
(426.4) 58,926 97,617 0 0
49 Other Deductions (426.5) 4,916 4,645 0 0
50 TOTAL Other Income Deductions (Total of lines 43 thru 49)340 485,568 1,169,290 0 0
51 Taxes Applic. to Other Income and Deductions
52 Taxes Other than Income Taxes (408.2)262-263 0 0 0 0
53 Income Taxes-Federal (409.2)262-263 945,050 90,953 0 0
54 Income Taxes-Other (409.2)262-263 276,911 27,890 0 0
55 Provision for Deferred Income Taxes (410.2)234-235 124,036 646,515 0 0
56 (Less) Provision for Deferred Income Taxes-Credit (411.2)234-235 448,283 314,448 0 0
57 Investment Tax Credit Adjustments-Net (411.5) 0 0 0 0
58 (Less) Investment Tax Credits (420) 0 0 0 0
59 TOTAL Taxes on Other Income and Deductions (Total of lines 52-58) 897,714 450,910 0 0
60 Net Other Income and Deductions (Total of lines 41, 50, 59) 2,417,227 89,346 0 0
61 INTEREST CHARGES
62 Interest on Long-Term Debt (427) 8,782,497 8,361,759 0 0
63 Amortization of Debt Disc. and Expense (428)258-259 145,505 115,954 0 0
64 Amortization of Loss on Reacquired Debt (428.1) 0 0 0 0
65 (Less) Amortization of Premium on Debt-Credit (429)258-259 0 0 0 0
66 (Less) Amortization of Gain on Reacquired Debt-Credit (429.1) 0 0 0 0
67 Interest on Debt to Associated Companies (430)340 0 0 0 0
68 Other Interest Expense (431)340 4,575,166 35,723 0 0
69 (Less) Allowance for Borrowed Funds Used During Construction-
Credit (432) 1,579,222 586,365 0 0
70 Net Interest Charges (Total of lines 62 thru 69) 11,923,946 7,927,071 0 0
71 Income Before Extraordinary Items (Total of lines 27,60 and 70) 19,154,877 19,097,236 0 0
72 EXTRAORDINARY ITEMS
73 Extraordinary Income (434) 0 0 0 0
74 (Less) Extraordinary Deductions (435) 0 0 0 0
75 Net Extraordinary Items (Total of line 73 less line 74) 0 0 0 0
76 Income Taxes-Federal and Other (409.3)262-263 0 0 0 0
77 Extraordinary Items after Taxes (Total of line 75 less line 76) 0 0 0 0
78 Net Income (Total of lines 71 and 77) 19,154,877 19,097,236 0 0
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 116
Statement of Accumulated Comprehensive Income and Hedging Activities
1.Report in columns (b) (c) and (e) the amounts of accumulated other comprehensive income items, on a net-of-tax basis, where
appropriate.
2.Report in columns (f) and (g) the amounts of other categories of other cash flow hedges.
3.For each category of hedges that have been accounted for as "fair value hedges", report the accounts affected and the related amounts in
a footnote.
Line
No.
Item
Unrealized Gains
and Losses on
available-for-sale
securities
Minimum Pension
liabililty Adjustment
(net amount)
Foreign Currency
Hedges
Other
Adjustments
(a)(b)(c)(d)(e)
1 Balance of Account 219 at Beginning of
Preceding Year
2 Preceding Quarter/Year to Date Reclassifications
from Acct 219 to Net Income
3 Preceding Quarter/Year to Date Changes in
Fair Value
4 Total (lines 2 and 3) — — — —
5 Balance of Account 219 at End of
Preceding Quarter/Year
6 Balance of Account 219 at Beginning of
Current Year (456,503)
7 Current Quarter/Year to Date Reclassifications
from Acct 219 to Net Income
8 Current Quarter/Year to Date Changes in
Fair Value (97,761)
9 Total (lines 7 and 8) — (97,761) — —
10 Balance of Account 219 at End of Current
Quarter/Year (554,264) —
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (NEW 06-02)Page 117
Statement of Accumulated Comprehensive Income and Hedging Activities(continued)
Line
No.
Other Cash Flow Hedges
Interest Rate Swaps
Other Cash Flow Hedges
[Insert Footnote at Line 1
to specify]
Totals for each
category of
items recorded
in Account 219
Net Income
(Carried Forward
from Page 116,
Line 78)
Total
Comprehensive
Income
(f)(g)(h)(i)(j)
1
2
3
4 — — —
5
6 (456,503)
7 —
8 (97,761)
9 — — (97,761) 19,154,877 19,057,116
10 (554,264)
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (NEW 06-02)Page 117a
Statement of Retained Earnings
1.Report all changes in appropriated retained earnings, unappropriated retained earnings, and unappropriated undistributed subsidiary
earnings for the year.
2.Each credit and debit during the year should be identified as to the retained earnings account in which recorded (Accounts 433, 436-439
inclusive). Show the contra primary account affected in column (b).
3.State the purpose and amount for each reservation or appropriation of retained earnings.
4.List first Account 439, Adjustments to Retained Earnings, reflecting adjustments to the opening balance of retained earnings. Follow by
credit, then debit items, in that order.
5.Show dividends for each class and series of capital stock.
Line
No.
Item Contra Primary
Account Affected
Current Quarter
Year to Date
Balance
Previous Quarter
Year to Date
Balance
(a)(b)(c)(d)
UNAPPROPRIATED RETAINED EARNINGS
1 Balance-Beginning of Period 91,165,354 82,238,580
2 Changes (Identify by prescribed retained earnings accounts)
3 Adjustments to Retained Earnings (Account 439)
4 TOTAL Credits to Retained Earnings (Account 439) (footnote details) 19,154,877 19,097,236
5 TOTAL Debits to Retained Earnings (Account 439) (footnote details) 33,744 50,462
6 Balance Transferred from Income (Acct 433 less Acct 418.1) —
7 Appropriations of Retained Earnings (Account 436) —
8 TOTAL Appropriations of Retained Earnings (Account 436) (footnote
details) —
9 Dividends Declared-Preferred Stock (Account 437)
10 TOTAL Dividends Declared-Preferred Stock (Account 437) (footnote
details) —
11 Dividends Declared-Common Stock (Account 438)
12 TOTAL Dividends Declared-Common Stook (Account 438) (footnote
details) 14,138,001 10,120,000
13 Transfers from Account 216.1, Unappropriated Undistributed
Subsidiary Earnings —
14 Balance-End of Period (Total of lines 1, 4, 5, 6, 8, 10, 12, and 13) 96,148,486 91,165,354
15 APPROPRIATED RETAINED EARNINGS (Account 215)
16 TOTAL Appropriated Retained Earnings (Account 215) (footnote
details) —
17 APPROPRIATED RETAINED EARNINGS-AMORTIZATION
RESERVE, FEDERAL (Account
18 TOTAL Appropriated Retained Earnings-Amortization Reserve,
Federal (Account —
19 TOTAL Appropriated Retained Earnings (Accounts 215, 215.1) (Total
of lines — —
20 TOTAL Retained Earnings (Accounts 215, 215.1, 216) (Total of lines
14 and 1 96,148,486 91,165,354
21 UNAPPROPRIATED UNDISTRIBUTED SUBSIDIARY EARNINGS
(Account 216.1)
Report only on an Annual Basis no Quarterly —
22 Balance-Beginning of Year (Debit or Credit) —
23 Equity in Earnings for Year (Credit) (Account 418.1) —
24 (Less) Dividends Received (Debit) —
25 Other Changes (Explain) —
26 Balance-End of Year —
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 118-119
Statement of Cash Flows
(1)Codes to be used:(a) Net Proceeds or Payments;(b)Bonds, debentures and other long-term debt; (c) Include commercial paper; and (d)
Identify separately such items as investments, fixed assets, intangibles, etc.
(2)Information about noncash investing and financing activities must be provided in the Notes to the Financial statements. Also provide a
reconciliation between "Cash and Cash Equivalents at End of Period" with related amounts on the Balance Sheet.
(3)Operating Activities - Other: Include gains and losses pertaining to operating activities only. Gains and losses pertaining to investing and
financing activities should be reported in those activities. Show in the Notes to the Financials the amounts of interest paid (net of amount
capitalized) and income taxes paid.
(4)Investing Activities: Include at Other (line 25) net cash outflow to acquire other companies. Provide a reconciliation of assets acquired
with liabilities assumed in the Notes to the Financial Statements. Do not include on this statement the dollar amount of leases capitalized
per the USofA General Instruction 20; instead provide a reconciliation of the dollar amount of leases capitalized with the plant cost.
Line
No.
Description (See Instructions for explanation of codes)Current Year
to Date
Quarter/Year
Pervious Year
to Date
Quarter/Year(a)
1 Net Cash Flow from Operating Activities
2 Net Income (Line 78(c) on page 116) 19,154,877 19,097,236
3 Noncash Charges (Credits) to Income:
4 Depreciation and Depletion 23,034,647 22,007,089
5 Amortization of (Specify) (footnote details) (17,838) (404,818)
6 Deferred Income Taxes (Net) (13,120,747) 11,083,174
7 Investment Tax Credit Adjustments (Net) 462,374 607,053
8 Net (Increase) Decrease in Receivables 13,735,343 (15,773,970)
9 Net (Increase) Decrease in Inventory (571,890) (1,984,726)
10 Net (Increase) Decrease in Allowances Inventory — —
11 Net Increase (Decrease) in Payables and Accrued Expenses (38,618,449) 46,405,668
12 Net (Increase) Decrease in Other Regulatory Assets (1,918,547) 476,035
13 Net Increase (Decrease) in Other Regulatory Liabilities 2,547,848 (27,259,794)
14 (Less) Allowance for Other Funds Used During Construction — —
15 (Less) Undistributed Earnings from Subsidiary Companies
16 Other (footnote details): 56,275,637 (65,103,560)
17 Net Cash Provided by (Used in) Operating Activities
18 (Total of Lines 2 thru 16) 60,963,255 (10,850,613)
19
20 Cash Flows from Investment Activities:
21 Construction and Acquisition of Plant (including land):
22 Gross Additions to Utility Plant (less nuclear fuel) (62,856,451) (46,003,025)
23 Gross Additions to Nuclear Fuel — —
24 Gross Additions to Common Utility Plant — —
25 Gross Additions to Nonutility Plant (197,715) —
26 (Less) Allowance for Other Funds Used During Construction (431,230) (570,306)
27 Other (footnote details):
28 Cash Outflows for Plant (Total of lines 22 thru 27) (62,622,936) (45,432,719)
29
30 Acquisition of Other Noncurrent Assets (d) (29,310) (16,734)
31 Proceeds from Disposal of Noncurrent Assets (d) 193,995 (561,298)
32
33 Investments in and Advances to Assoc. and Subsidiary Companies
34 Contributions and Advances from Assoc. and Subsidiary Companies
35 Disposition of Investments in (and Advances to)
36 Associated and Subsidiary Companies —
37 —
38 Purchase of Investment Securities (a) — —
39 Proceeds from Sales of Investment Securities (a) — —
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 120
Statement of Cash Flows (continued)
Line
No.
Description (See Instructions for explanation of codes)Current Year
to Date
Quarter/Year
Pervious Year
to Date
Quarter/Year(a)
40 Loans Made or Purchased — —
41 Collections on Loans — —
42 —
43 Net (Increase) Decrease in Receivables — —
44 Net (Increase) Decrease in Inventory — —
45 Net (Increase) Decrease in Allowances Held for Speculation — —
46 Net Increase (Decrease) in Payables and Accrued Expenses — —
47 Other (footnote details): —
48 Net Cash Provided by (Used in) Investing Activities
49 (Total of lines 28 thru 47) (62,458,251) (46,010,750)
50
51 Cash Flows from Financing Activities:
52 Proceeds from Issuance of:
53 Long-Term Debt (b) 25,000,000 69,050,000
54 Preferred Stock — —
55 Common Stock — —
56 Other (footnote details):
57 Net Increase in Short-term Debt (c) 45,000,000
58 Other (footnote details):
59 Cash Provided by Outside Sources (Total of lines 53 thru 58) 70,000,000 69,050,000
60
61 Payments for Retirement of:
62 Long-Term Debt (b) (54,900,000) —
63 Preferred Stock — —
64 Common Stock — —
65 Other (footnote details):
66 Net Decrease in Short-Term Debt (c) — —
67
68 Dividends on Preferred Stock — —
69 Dividends on Common Stock (13,128,000) (10,230,000)
70 Net Cash Provided by (Used in) Financing Activities
71 (Total of lines 59 thru 69) 1,972,000 58,820,000
72
73 Net Increase (Decrease) in Cash and Cash Equivalents
74 (Total of line 18, 49 and 71) 477,004 1,958,637
75
76 Cash and Cash Equivalents at Beginning of Period 2,748,063 789,426
77
78 Cash and Cash Equivalents at End of Period 3,225,067 2,748,063
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 120a
Notes to Financial Statements
1.Provide important disclosures regarding the Balance Sheet, Statement of Income for the Year, Statement of Retained Earnings for the
Year, and Statement of Cash Flow, or any account thereof. Classify the disclosures according to each financial statement, providing a
subheading for each statement except where a disclosure is applicable to more than one statement. The disclosures must be on the
same subject matters and in the same level of detail that would be required if the respondent issued general purpose financial
statements to the public or shareholders.
2.Furnish details as to any significant contingent assets or liabilities existing at year end, and briefly explain any action initiated by the
Internal Revenue Service involving possible assessment of additional income taxes of material amount, or a claim for refund of income
taxes of a material amount initiated by the utility. Also, briefly explain any dividends in arrears on cumulative preferred stock.
3.Furnish details on the respondent's pension plans, post-retirement benefits other than pensions (PBOP) plans, and post-employment
benefit plans as required by instruction no. 1 and, in addition, disclose for each individual plan the current year's cash contributions.
Furnish details on the accounting for the plans and any changes in the method of accounting for them. Include details on the accounting
for transition obligations or assets, gains or losses, the amounts deferred and the expected recovery periods. Also, disclose any current
year's plan or trust curtailments, terminations, transfers, or reversions of assets. Entities that participate in multiemployer postretirement
benefit plans (e.g. parent company sponsored pension plans) disclose in addition to the required disclosures for the consolidated plan,
(1) the amount of cost recognized in the respondent’s financial statements for each plan for the period presented, and (2) the basis for
determining the respondent’s share of the total plan costs.
4.Furnish details on the respondent’s asset retirement obligations (ARO) as required by instruction no. 1 and, in addition, disclose the
amounts recovered through rates to settle such obligations. Identify any mechanism or account in which recovered funds are being
placed (i.e. trust funds, insurance policies, surety bonds). Furnish details on the accounting for the asset retirement obligations and any
changes in the measurement or method of accounting for the obligations. Include details on the accounting for settlement of the
obligations and any gains or losses expected or incurred on the settlement.
5.Provide a list of all environmental credits received during the reporting period.
6.Provide a summary of revenues and expenses for each tracked cost and special surcharge.
7.Where Account 189, Unamortized Loss on Reacquired Debt, and 257, Unamortized Gain on Reacquired Debt, are not used, give an
explanation, providing the rate treatment given these item. See General Instruction 17 of the Uniform System of Accounts.
8.Explain concisely any retained earnings restrictions and state the amount of retained earnings affected by such restrictions.
9.Disclose details on any significant financial changes during the reporting year to the respondent or the respondent's consolidated group
that directly affect the respondent's gas pipeline operations, including: sales, transfers or mergers of affiliates, investments in new
partnerships, sales of gas pipeline facilities or the sale of ownership interests in the gas pipeline to limited partnerships, investments in
related industries (i.e., production, gathering), major pipeline investments, acquisitions by the parent corporation(s), and distributions of
capital.
10.Explain concisely unsettled rate proceedings where a contingency exists such that the company may need to refund a material amount
to the utility's customers or that the utility may receive a material refund with respect to power or gas purchases. State for each year
affected the gross revenues or costs to which the contingency relates and the tax effects and explain the major factors that affect the
rights of the utility to retain such revenues or to recover amounts paid with respect to power and gas purchases.
11.Explain concisely significant amounts of any refunds made or received during the year resulting from settlement of any rate proceeding
affecting revenues received or costs incurred for power or gas purchases, and summarize the adjustments made to balance sheet,
income, and expense accounts.
12.Explain concisely only those significant changes in accounting methods made during the year which had an effect on net income,
including the basis of allocations and apportionments from those used in the preceding year. Also give the approximate dollar effect of
such changes.
13.For the 3Q disclosures, respondent must provide in the notes sufficient disclosures so as to make the interim information not
misleading. Disclosures which would substantially duplicate the disclosures contained in the most recent FERC Annual Report may be
omitted.
14.For the 3Q disclosures, the disclosures shall be provided where events subsequent to the end of the most recent year have occurred
which have a material effect on the respondent. Respondent must include in the notes significant changes since the most recently
completed year in such items as: accounting principles and practices; estimates inherent in the preparation of the financial statements;
status of long-term contracts; capitalization including significant new borrowings or modifications of existing financing agreements; and
changes resulting from business combinations or dispositions. However were material contingencies exist, the disclosure of such
matters shall be provided even though a significant change since year end may not have occurred.
15.Finally, if the notes to the financial statements relating to the respondent appearing in the annual report to the stockholders are
applicable and furnish the data required by the above instructions, such notes may be included herein.
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2/3-Q (REV 12-07)122.1
Notes to Financial Statements
Note 11 - Asset Retirement Obligations
The Company records obligations related to retirement costs of natural gas distribution lines, natural gas transmission lines,
decommissioning of certain electric generating facilities, special handling and disposal of hazardous materials at certain
electric generating facilities, natural gas distribution facilities and buildings, and certain other obligations as asset retirement
obligations.
A reconciliation of the Company's liability for the years ended December 31 was as follows:
2023 2022
(In thousands)
Balance at beginning of year $ 309,027 373,602
Liabilities incurred 526 1,314
Liabilities settled (6,267)(7,205)
Accretion expense*16,013 19,003
Revisions in estimate (769)(77,687)
Balance at end of year $ 318,530 309,027
* Includes $16.0 million and $19.0 million in 2023 and 2022, respectively, recorded to regulatory assets.
The current portion of the Company’s asset retirement obligation is included in other accrued liabilities on the Consolidated
Balance Sheets and was $484,000 and $163,000 at December 31, 2023 and 2022, respectively.
The 2022 revisions in estimates consist principally of updated asset retirement obligation costs associated with natural gas
distribution and transmission lines.
The Company believes that largely all expenses related to asset retirement obligations will be recovered in rates over time
and, accordingly, defers such expenses as regulatory assets. For more information on the Company's regulatory assets and
liabilities, see Note 5.
Notes to Financial Statements
NOTE 15 – Employee Benefit Plans
Pension and other postretirement benefit plans
The Company has noncontributory qualified defined benefit pension plans and other postretirement benefit plans for certain
eligible employees. The Company uses a measurement date of December 31 for all of its pension and postretirement benefit
plans.
Prior to 2013, all of the Company's defined benefit pension plans were frozen. These employees were eligible to receive
additional defined contribution plan benefits.
Effective January 1, 2010, eligibility to receive retiree medical benefits was modified. Current employees at Montana-Dakota
and Intermountain, and those hired before June 1, 1992 at Cascade who had attained age 55 with 10 years of continuous
service by December 31, 2010, were provided the option to choose between a pre-65 comprehensive medical plan coupled
with a Medicare supplement or a specified company funded Retiree Reimbursement Account, regardless of when they retire.
All other eligible employees must meet the new eligibility criteria of age 60 and 10 years of continuous service at the time
they retire to be eligible for a specified company funded Retiree Reimbursement Account. Employees at Montana- Dakota
and Intermountain hired after December 31, 2009, and employees at Cascade hired after June 1, 1992, will not be eligible for
retiree medical benefits.
In 2012, the Company modified health care coverage for certain retirees. Effective January 1, 2013, post-65 coverage was
replaced by a fixed-dollar subsidy for retirees and spouses to be used to purchase individual insurance through a healthcare
exchange.
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2/3-Q (REV 12-07)122.2
Changes in benefit obligation and plan assets and amounts recognized in the Consolidated Balance Sheets at December 31
were as follows:
Pension Benefits Other
Postretirement Benefits
2023 2022 2023 2022
Change in benefit obligation:(In thousands)
Benefit obligation at beginning of year $ 216,746 $ 285,181 $ 31,247 $ 41,901
Service cost $ — $ — $ 367 $ 615
Interest cost $ 10,525 $ 7,290 $ 1,518 $ 1,072
Plan participants' contributions $ — $ — $ 429 $ 491
Actuarial loss / (gain)$ 4,228 $ (58,410) $ (346) $ (10,082)
Benefits paid $ (16,965) $ (17,315) $ (2,562) $ (2,750)
Benefit obligation at end of year $ 214,534 $ 216,746 $ 30,653 $ 31,247
Change in net plan assets:
Fair value of plan assets at beginning of year $ 190,001 $ 261,488 $ 56,981 $ 74,917
Actual return on plan assets $ 16,012 $ (54,172) $ 4,765 $ (15,721)
Employer contribution $ 5,245 $ — $ 45 $ 44
Plan participants' contributions $ — $ — $ 429 $ 491
Benefits paid $ (16,965) $ (17,315) $ (2,562) $ (2,750)
Fair value of net plan assets at end of year $ 194,293 $ 190,001 $ 59,658 $ 56,981
Funded status - (under) over $ (20,241) $ (26,745) $ 29,005 $ 25,734
Amounts recognized in the Consolidated Balance Sheets at December 31:
Noncurrent assets - other $ — $ — $ 29,005 $ 25,734
Noncurrent liabilities - other $ 20,241 $ 26,745 $ — $ —
Benefit obligation (liabilities) assets - net amount recognized $ (20,241) $ (26,745) $ 29,005 $ 25,734
Amounts recognized in regulatory assets or liabilities:
Actuarial loss (gain)$ 121,822 $ 122,596 $ (1,914) $ (902)
Prior service credit $ — $ — $ (2,160) $ (3,274)
Total $ 121,822 $ 122,596 $ (4,074) $ (4,176)
Employer contributions and benefits paid in the preceding table include only those amounts contributed directly to, or paid
directly from, plan assets. Amounts recognized in regulatory assets or liabilities are expected to be reflected in rates charged
to customers over time. For more information on regulatory assets and liabilities, see Note 5.
In 2023, the actuarial loss recognized in the benefit obligation was primarily the result of a decrease in the discount rate. In
2022, the actuarial gain recognized in the benefit obligation was primarily the result of an increase in the discount rate. For
more information on the discount rates, see the table below. Unrecognized pension actuarial gains and losses in excess of 10
percent of the greater of the projected benefit obligation or the market-related value of assets are amortized over the average
life expectancy of plan participants for frozen plans. The market-related value of assets is determined using a five-year
average of assets.
The pension plans all have accumulated benefit obligations in excess of plan assets. The projected benefit obligation,
accumulated benefit obligation and fair value of plan assets for these plans at December 31 were as follows:
2023 2022
(In thousands)
Projected benefit obligation $ 214,534 $ 216,746
Accumulated benefit obligation $ 214,534 $ 216,746
Fair value of plan assets $ 194,293 $ 190,001
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2/3-Q (REV 12-07)122.3
The components of net periodic benefit cost (credit), other than the service cost component, are included in other income on
the Consolidated Statements of Income. Prior service credit is amortized on a straight-line basis over the average remaining
service period of active participants. These components related to the Company's pension and other postretirement benefit
plans for the years ended December 31 were as follows:
Pension Benefits Other
Postretirement Benefits
2023 2022 2023 2022
Components of net periodic benefit cost (credit):(In thousands)
Service cost $ — $ — $ 367 $ 615
Interest cost $ 10,525 $ 7,290 $ 1,519 $ 1,072
Expected return on assets $ (13,477) $ (13,756) $ (3,948) $ (3,962)
Amortization of prior service credit $ — $ — $ (1,114) $ (1,114)
Recognized net actuarial loss (gain)$ 2,466 $ 4,666 $ (152) $ (431)
Net periodic benefit credit, including amount capitalized $ (486) $ (1,800) $ (3,328) $ (3,820)
Less amount capitalized $ — $ — $ 106 $ 174
Net periodic benefit credit $ (486) $ (1,800) $ (3,434) $ (3,994)
Other changes in plan assets and benefit obligations recognized in
regulatory assets or liabilities:
Net loss (gain)$ 1,693 $ 9,518 $ (1,165) $ 9,600
Amortization of actuarial (loss) gain $ (2,466) $ (4,666) $ 152 $ 431
Amortization of prior service credit $ — $ — $ 1,114 $ 1,114
Total recognized in regulatory assets or liabilities $ (773) $ 4,852 $ 101 $ 11,145
Total recognized in net periodic benefit credit and regulatory assets
or liabilities
$ (1,259) $ 3,052 $ (3,333) $ 7,151
Weighted average assumptions used to determine benefit obligations at December 31 were as follows:
Pension Benefits
Other
Postretirement Benefits
2023 2022 2023 2022
Discount rate 4.84 % 5.06 % 4.85 % 5.07 %
Expected return on plan assets 6.50 % 6.50 % 6.00 % 6.00 %
Weighted average assumptions used to determine net periodic benefit cost (credit) for the years ended December 31 were as
follows:
Pension Benefits
Other
Postretirement Benefits
2023 2022 2023 2022
Discount rate 5.06 % 2.64 % 5.07 % 2.65 %
Expected return on plan assets 6.50 % 6.00 % 6.00 % 5.50 %
The expected rate of return on pension plan assets is based on a targeted asset allocation range determined by the funded ratio
of the plan. As of December 31, 2023, the expected rate of return on pension plan assets is based on the targeted asset
allocation range of 40 percent to 50 percent equity securities and 50 percent to 60 percent fixed-income securities and the
expected rate of return from these asset categories. The expected rate of return on other postretirement plan assets is based on
the targeted asset allocation range of 10 percent to 20 percent equity securities and 80 percent to 90 percent fixed-income
securities and the expected rate of return from these asset categories. The expected return on plan assets for other
postretirement benefits reflects insurance-related investment costs.
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2/3-Q (REV 12-07)122.4
Health care rate assumptions for the Company's other postretirement benefit plans as of December 31 were as follows:
2023 2022
Health care trend rate assumed for next year 6.50 % 7.50 %
Health care cost trend rate - ultimate 4.50 % 4.50 %
Year in which ultimate trend rate achieved 2033 2033
The Company's other postretirement benefit plans include health care and life insurance benefits for certain retirees. The
plans underlying these benefits may require contributions by the retiree depending on such retiree's age and years of service
at retirement or the date of retirement. The Company contributes a flat dollar amount to the monthly premiums which is
updated annually on January 1.
The Company expects to contribute to its defined benefit pension plans in 2024 the minimum funding requirement of $2.6
million. The Company expects to contribute approximately $16,000 to its postretirement benefit plans in 2024.
The following benefit payments, which reflect future service, as appropriate, and expected Medicare Part D subsidies at
December 31, 2023, are as follows:
Years
Pension
Benefits
Other
Postretirement
Benefits
Expected
Medicare
Part D Subsidy
(In thousands)
2024 $ 17,520 $ 2,798 $ 44
2025 17,430 2,758 39
2026 17,250 2,663 34
2027 17,120 2,581 30
2028 16,800 2,495 25
2029-2033 78,080 11,326 84
Outside investment managers manage the Company's pension and postretirement assets. The Company's investment policy
with respect to pension and other postretirement assets is to make investments solely in the interest of the participants and
beneficiaries of the plans and for the exclusive purpose of providing benefits accrued and defraying the reasonable expenses
of administration. The Company strives to maintain investment diversification to assist in minimizing the risk of large losses.
The Company's policy guidelines allow for investment of funds in cash equivalents, fixed-income securities and equity
securities. The guidelines prohibit investment in commodities and futures contracts, equity private placement, employer
securities, leveraged or derivative securities, options, direct real estate investments, precious metals, venture capital and
limited partnerships. The guidelines also prohibit short selling and margin transactions. The Company's practice is to
periodically review and rebalance asset categories based on its targeted asset allocation percentage policy.
Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability (an exit price) in an
orderly transaction between market participants at the measurement date. The fair value ASC establishes a hierarchy for
grouping assets and liabilities, based on the significance of inputs. The estimated fair values of the Company's pension plans'
assets are determined using the market approach.
The carrying value of the pension plans' Level 2 cash equivalents approximates fair value and is determined using observable
inputs in active markets or the net asset value of shares held at year end, which is determined using other observable inputs
including pricing from outside sources.
The estimated fair value of the pension plans' Level 1 and Level 2 equity securities are based on the closing price reported on
the active market on which the individual securities are traded or other known sources including pricing from outside sources.
The estimated fair value of the pension plans' Level 1 and Level 2 collective and mutual funds are based on the net asset
value of shares held at year end, based on either published market quotations on active markets or other known sources
including pricing from outside sources. The estimated fair value of the pension plans' Level 2 corporate and municipal bonds
is determined using other observable inputs, including benchmark yields, reported trades, broker/dealer quotes, bids, offers,
future cash flows and other reference data. The estimated fair value of the pension plans' Level 1 U.S. Government securities
are valued based on quoted prices on an active market. The estimated fair value of the pension plans' Level 2 U.S.
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2/3-Q (REV 12-07)122.5
Government securities are valued mainly using other observable inputs, including benchmark yields, reported trades, broker/
dealer quotes, bids, offers, to be announced prices, future cash flows and other reference data. The estimated fair value of the
pension plans' Level 2 pooled separate accounts are determined using observable inputs in active markets or the net asset
value of shares held at year end, or other observable inputs. Some of these securities are valued using pricing from outside
sources.
All investments measured at net asset value in the tables that follow are invested in commingled funds, separate accounts or
common collective trusts which do not have publicly quoted prices. The fair value of the commingled funds, separate
accounts and common collective trusts are determined based on the net asset value of the underlying investments. The fair
value of the underlying investments held by the commingled funds, separate accounts and common collective trusts is
generally based on quoted prices in active markets.
Though the Company believes the methods used to estimate fair value are consistent with those used by other market
participants, the use of other methods or assumptions could result in a different estimate of fair value.
The fair value of the Company's pension plans' assets (excluding cash) by class were as follows:
Fair Value Measurements
at December 31, 2023, Using
Quoted Prices
in Active
Markets for
Identical
Assets
(Level 1)
Significant
Other
Observable
Inputs
(Level 2)
Significant
Unobservable
Inputs
(Level 3)
Balance at
December 31,
2023
(In thousands)
Assets:
Cash equivalents $ — $ 5,625 $ — $ 5,625
Equity securities:
U.S. companies (2)0 0 (2)
Collective and mutual funds (a)66,257 68,959 0 135,216
U.S. Government securities 23,577 25,906 0 49,483
Investments measured at net asset value (b)0 0 0 3,971
Total assets measured at fair value $ 89,832 $ 100,490 $ — $ 194,293
a.Collective and mutual funds invest approximately 51 percent in corporate bonds, 15 percent in common stock of
international companies, 11 percent in common stock of large-cap and mid-cap U.S. companies, 7 percent in cash and cash
equivalents, 7 percent in U.S. Government securities and 9 percent in other investments.
b.In accordance with ASC 820 - Fair Value Measurements, certain investments that were measured at net asset value
per share (or its equivalent) have not been classified in the fair value hierarchy. The fair value amounts presented in this table
are intended to permit reconciliation of the fair value hierarchy to the line items presented in the Consolidated Balance
Sheets.
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2/3-Q (REV 12-07)122.6
Fair Value Measurements
at December 31, 2022, Using
Quoted Prices
in Active
Markets for
Identical
Assets
(Level 1)
Significant
Other
Observable
Inputs
(Level 2)
Significant
Unobservable
Inputs
(Level 3)
Balance at
December 31,
2022
(In thousands)
Assets:
Cash equivalents $ — $ 5,743 $ — $ 5,743
Equity securities:
U.S. companies 5,193 0 0 5,193
International companies 0 328 0 328
Collective and mutual funds (a)85,098 23,455 0 108,533
Corporate bonds 0 57,188 0 57,188
Municipal bonds 0 4,150 0 4,150
U.S. Government securities 2,140 618 0 2,758
Pooled separate accounts (b)0 2,179 0 2,179
Investments measured at net asset value (c)0 0 0 3,909
Total assets measured at fair value $ 92,431 $ 93,661 $ — $ 190,001
a.Collective and mutual funds invest approximately 29 percent in corporate bonds, 24 percent in common stock of
large-cap U.S. companies, 16 percent in common stock of international companies, 7 percent in cash and cash equivalents, 7
percent in U.S. Government securities and 17 percent in other investments.
b.Pooled separate accounts are invested 100 percent in cash and cash equivalents.
c.In accordance with ASC 820 - Fair Value Measurements, certain investments that were measured at net asset value
per share (or its equivalent) have not been classified in the fair value hierarchy. The fair value amounts presented in this table
are intended to permit reconciliation of the fair value hierarchy to the line items presented in the Consolidated Balance
Sheets.
The estimated fair values of the Company's other postretirement benefit plans' assets are determined using the market
approach.
The estimated fair value of the other postretirement benefit plans' Level 2 cash equivalents is valued at the net asset value of
shares held at year end, based on published market quotations on active markets, or using other known sources including
pricing from outside sources. The estimated fair value of the other postretirement benefit plans' Level 1 and Level 2 equity
securities is based on the closing price reported on the active market on which the individual securities are traded or other
known sources including pricing from outside sources. The estimated fair value of the other postretirement benefit plans'
Level 2 insurance contract is based on contractual cash surrender values that are determined primarily by investments in
managed separate accounts of the insurer. These amounts approximate fair value. The managed separate accounts are valued
based on other observable inputs or corroborated market data.
Though the Company believes the methods used to estimate fair value are consistent with those used by other market
participants, the use of other methods or assumptions could result in a different estimate of fair value.
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2/3-Q (REV 12-07)122.7
The fair value of the Company's other postretirement benefit plans' assets (excluding cash) by asset class were as follows:
Fair Value Measurements
at December 31, 2023, Using
Quoted Prices
in Active
Markets for
Identical
Assets
(Level 1)
Significant
Other
Observable
Inputs
(Level 2)
Significant
Unobservable
Inputs
(Level 3)
Balance at
December 31,
2023
(In thousands)
Assets:
Cash equivalents $ — $ 3,435 $ — $ 3,435
Equity securities:
U.S. companies 1,783 0 0 1,783
Insurance contract (a)0 54,440 0 54,440
Total assets measured at fair value $ 1,783 $ 57,875 $ — $ 59,658
a.The insurance contract invests approximately 60 percent in corporate bonds, 16 percent in common stock of large-
cap U.S. companies, 15 percent in U.S. Government securities, 5 percent in common stock of small-cap U.S. companies and
4 percent in other investments.
Fair Value Measurements
at December 31, 2022, Using
Quoted Prices
in Active
Markets for
Identical
Assets
(Level 1)
Significant
Other
Observable
Inputs
(Level 2)
Significant
Unobservable
Inputs
(Level 3)
Balance at
December 31,
2022
(In thousands)
Assets:
Cash equivalents $ — $ 3,133 $ — $ 3,133
Equity securities:
U.S. companies 1,920 0 0 1,920
Collective and mutual funds (a)4 3 0 7
Insurance contract (b)0 51,921 0 51,921
Total assets measured at fair value $ 1,924 $ 55,057 $ — $ 56,981
a.Collective and mutual funds invest approximately 29 percent in corporate bonds, 24 percent in common stock of
large-cap U.S. companies, 16 percent in common stock of international companies, 7 percent in cash and cash equivalents, 7
percent in U.S. Government securities and 17 percent in other investments.
b.The insurance contract invests approximately 69 percent in corporate bonds, 13 percent in U.S. Government
securities, 14 percent in common stock of large-cap U.S. companies and 4 percent in common stock of small-cap U.S.
companies.
Nonqualified benefit plans
In addition to the qualified defined benefit pension plans reflected in the table at the beginning of this note, the Company also
has unfunded, nonqualified defined benefit plans for executive officers and certain key management employees. Montana-
Dakota's plan provides for defined benefit payments following the employee's retirement or, upon death, to their beneficiaries
for up to a 15-year period. Cascade's plan provides for defined benefit payments following the employee's retirement, or upon
death, to their beneficiaries for up to a 10-year period, plus the surviving spouse is entitled to receive a monthly benefit for
life equal to one-half of the benefit the participant was entitled to before death. Effective October 1, 2003, the plan was
amended so that no new participants will be added to the plan and no additional benefits will accrue for existing participants.
Intermountain's plan provides for defined benefit payments following the employee's retirement until death for a minimum of
a 20-year period or to their beneficiaries upon pre-retirement death for a 10-year period equal to twice the benefit the
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2/3-Q (REV 12-07)122.8
participant was entitled to before death. In February 2016, the Company froze the unfunded, nonqualified defined benefit
plans to new participants and eliminated benefit increases. Vesting for participants not fully vested was retained.
The projected benefit obligation and accumulated benefit obligation for these plans at December 31 were as follows:
2023 2022
(In thousands)
Projected benefit obligation $ 22,293 $ 22,741
Accumulated benefit obligation $ 22,293 $ 22,741
The components of net periodic benefit cost are included in other income on the Consolidated Statements of Income. These
components related to the Company's nonqualified defined benefit plans for the years ended December 31 were as follows:
2023 2022
(In thousands)
Components of net periodic benefit cost:
Service cost $ — $ —
Interest cost $ 1,068 $ 659
Recognized net actuarial loss $ 42 $ 195
Net periodic benefit cost $ 1,110 $ 854
Weighted average assumptions used at December 31 were as follows:
2023 2022
Benefit obligation discount rate 4.74 % 4.98 %
Benefit obligation rate of compensation increase N/A N/A
Net periodic benefit cost discount rate 4.98 % 2.42 %
Net periodic benefit cost rate of compensation increase N/A N/A
The amount of future benefit payments for the unfunded, nonqualified defined benefit plans at December 31, 2023, are
expected to aggregate as follows:
2024 2025 2026 2027 2028 2029-2033
(In thousands)
Nonqualified benefits $ 2,430 $ 2,318 $ 2,254 $ 2,136 $ 1,839 $ 8,142
In 2012, the Company established a nonqualified defined contribution plan for certain key management employees. In 2020,
the plan was frozen to new participants and no new Company contributions will be made to the plan after December 31,
2020. Vesting for participants not fully vested was retained. A new nonqualified defined contribution plan was adopted in
2020 by the Company, effective January 1, 2021, to replace the plan originally established in 2012 with similar provisions.
Expenses incurred by the Company under these plans for 2023 and 2022 were $893,000 and
$390,000, respectively.
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2/3-Q (REV 12-07)122.9
The amount of investments that the Company anticipates using to satisfy obligations under these plans at December 31 was
as follows:
2023 2022
(In thousands)
Investments
Insurance contracts*$ 19,576 $ 28,774
Life insurance**$ 17,749 $ 18,169
Other $ 1,272 $ 1,764
Total investments $ 38,597 $ 48,707
*For more information on the insurance contracts, see Note 8.
**Investments of life insurance are carried on plan participants (payable upon the employee's death).

Defined contribution plans
The Company sponsors a defined contribution plan for eligible employees and the costs incurred under this plan were $10.6
million in both 2023 and 2022.
Multiemployer plans
Intermountain contributes to a multiemployer defined benefit pension plan under the terms of a collective-bargaining
agreement that covers its union-represented employees. The risks of participating in a multiemployer plan are different from a
single-employer plan in the following aspects:
•Assets contributed to the multiemployer plan by one employer may be used to provide benefits to employees of
other participating employers
•If a participating employer stops contributing to the plan, the unfunded obligations of the plan may be borne by the
remaining participating employers
•If the Company chooses to stop participating in the multiemployer plan, the Company may be required to pay the
plan an amount based on the
underfunded status of the plan, referred to as a withdrawal liability
The Company's participation in this plan is outlined in the following table. The most recent Pension Protection Act zone
status available in 2023 and 2022 is for the plan's year-end at December 31, 2022, and December 31, 2021, respectively. The
zone status is based on information that the Company received from the plan and is certified by the plan's actuary. Among
other factors, plans in the red zone are generally less than 65 percent funded, plans in the yellow zone are between 65 percent
and 80 percent funded, and plans in the green zone are at least 80 percent funded.
EIN/Pension Plan
Number
Pension Protection Act
Zone Status FIP/RP Status
Pending/
Implemented
Contributions Surcharge
Imposed
Expiration Date
of Collective
Bargaining
AgreementPension Fund 2023 2022 2023 2022
(In thousands)
Idaho Plumbers and
Pipefitters Pension Plan 826010346-001
Green as of
5/31/2023
Green as of
5/31/2022 No $1,690 $1,613 No 3/31/2027
Intermountain was listed in the Idaho Plumbers and Pipefitters Pension Plan's Form 5500 as providing more than 5 percent of
the total contributions as of the plan's year-end as of December 31, 2022 and 2021.
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2/3-Q (REV 12-07)122.10
Summary of Utility Plant and Accumulated Provisions for Depreciation, Amortization and Depletion
Line
No.
Item Total Company
For the Current
Quarter/Year(a)
1 UTILITY PLANT
2 In Service
3 Plant in Service (Classified) 959,845,917
4 Property Under Capital Leases —
5 Plant Purchased or Sold —
6 Completed Construction not Classified 20,559,193
7 Experimental Plant Unclassified —
8 TOTAL Utility Plant (Total of lines 3 thru 7) 980,405,110
9 Leased to Others —
10 Held for Future Use —
11 Construction Work in Progress 11,203,860
12 Acquisition Adjustments —
13 TOTAL Utility Plant (Total of lines 8 thru 12) 991,608,970
14 Accumulated Provisions for Depreciation, Amortization, & Depletion 437,474,829
15 Net Utility Plant (Total of lines 13 and 14) 554,134,141
16 DETAIL OF ACCUMULATED PROVISIONS FOR DEPRECIATION, AMORTIZATION AND DEPLETION
17 In Service:
18 Depreciation 403,148,631
19 Amortization and Depletion of Producing Natural Gas Land and Land Rights —
20 Amortization of Underground Storage Land and Land Rights —
21 Amortization of Other Utility Plant 34,326,198
22 TOTAL In Service (Total of lines 18 thru 21) 437,474,829
23 Leased to Others 3,772,057,406
24 Depreciation —
25 Amortization and Depletion —
26 TOTAL Leased to Others (Total of lines 24 and 25) —
27 Held for Future Use
28 Depreciation —
29 Amortization —
30 TOTAL Held for Future Use (Total of lines 28 and 29) —
31 Abandonment of Leases (Natural Gas) —
32 Amortization of Plant Acquisition Adjustment —
33 TOTAL Accum. Provisions (Should agree with line 14 above) (Total of lines 22, 26, 30, 31, and 32) 437,474,829
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 200
Summary of Utility Plant and Accumulated Provisions for Depreciation, Amortization and Depletion (continued)
Line
No.
Electric Gas Other (specify)Common
(c)(d)(e)(f)
1
2
3 959,845,917
4
5
6 20,559,193
7
8 — 980,405,110 — —
9
10
11 11,203,860
12
13 — 991,608,970 — —
14 437,474,829
15 — 554,134,141 — —
16
17
18 403,148,631
19
20
21 34,326,198
22 — 437,474,829 — —
23
24
25
26 — — — —
27
28
29
30 — — — —
31
32
33 — 437,474,829 — —
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 201
Gas Plant in Service (Accounts 101, 102, 103, and 106)
1.Report below the original cost of gas plant in service according to the prescribed accounts.
2.In addition to Account 101, Gas Plant in Service (Classified), this page and the next include Account 102, Gas Plant Purchased or Sold,
Account 103, Experimental Gas Plant Unclassified, and Account 106, Completed Construction Not Classified-Gas.
3.Include in column (c) and (d), as appropriate corrections of additions and retirements for the current or preceding year.
4.Enclose in parenthesis credit adjustments of plant accounts to indicate the negative effect of such accounts.
5.Classify Account 106 according to prescribed accounts, on an estimated basis if necessary, and include the entries in column (c).Also to
be included in column (c) are entries for reversals of tentative distributions of prior year reported in column (b). Likewise, if the
respondent has a significant amount of plant retirements which have not been classified to primary accounts at the end of the year,
include in column (d) a tentative distribution of such retirements, on an estimated basis, with appropriate contra entry to the account for
accumulated depreciation provision. Include also in column (d) reversals of tentative distributions of prior year's unclassified retirements.
Attach supplemental statement showing the account distributions of these tentative classifications in columns (c) and (d),
Line
No.
Account Balance at
Beginning of Year Additions
(a)(b)(c)
1 INTANGIBLE PLANT
2 301 Organization 2,506
3 302 Franchises and Consents 429,487
4 303 Miscellaneous Intangible Plant 58,890,739 5,752,699
5 TOTAL Intangible Plant (Enter Total of lines 2 thru 4) 59,322,732 5,752,699
6 PRODUCTION PLANT
7 Natural Gas Production and Gathering Plant
8 325.1 Producing Lands —
9 325.2. Producing Leaseholds —
10 325.3 Gas Rights —
11 325.4 Rights-of-Way —
12 325.5 Other Land and Land Rights —
13 326 Gas Well Structures —
14 327 Field Compressor Station Structures —
15 328 Field Measuring and Regulating Station Equipment —
16 329 Other Structures —
17 330 Producing Gas Wells-Well Construction —
18 331 Producing Gas Wells-Well Equipment —
19 332 Field Lines —
20 333 Field Compressor Station Equipment —
21 334 Field Measuring and Regulating Station Equipment —
22 335 Drilling and Cleaning Equipment —
23 336 Purification Equipment —
24 337 Other Equipment —
25 338 Unsuccessful Exploration and Development Costs —
26 339 Asset Retirement Costs for Natural Gas Production and —
27 TOTAL Production and Gathering Plant (Enter Total of lines 8 — —
28 PRODUCTS EXTRACTION PLANT
29 340 Land and Land Rights —
30 341 Structures and Improvements —
31 342 Extraction and Refining Equipment —
32 343 Pipe Lines —
33 344 Extracted Products Storage Equipment —
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 204
Gas Plant in Service (Accounts 101, 102, 103, and 106) (continued)
including the reversals of the prior years tentative account distributions of these amounts. Careful observance of the above instructions
and the texts of Account 101 and 106 will avoid serious omissions of respondent's reported amount for plant actually in service at end of
year.
6.Show in column (f) reclassifications or transfers within utility plant accounts. Include also in column (f) the additions or reductions of
primary account classifications arising from distribution of amounts initially recorded in Account 102. In showing the clearance of
Account 102, include in column (e) the amounts with respect to accumulated provision for depreciation, acquisition adjustments, etc.,
and show in column (f) only the offset to the debits or credits to primary account classifications.
7.For Account 399, state the nature and use of plant included in this account and if substantial in amount submit a supplementary
statement showing subaccount classification of such plant conforming to the requirements of these pages.
8.For each amount comprising the reported balance and changes in Account 102, state the property purchased or sold, name of vendor
or purchaser, and date of transaction. If proposed journal entries have been filed with the Commission as required by the Uniform
System of Accounts, give date of such filing.
Line
No.
Retirements Adjustments Transfers Balance at
End of Year
(d)(e)(f)(g)
1
2 2,506
3 429,487
4 64,643,438
5 — — — 65,075,431
6
7
8 —
9 —
10 —
11 —
12 —
13 —
14 —
15 —
16 —
17 —
18 —
19 —
20 —
21 —
22 —
23 —
24 —
25 —
26 —
27 — — — —
28
29 —
30 —
31 —
32 —
33 —
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 205
Gas Plant in Service (Accounts 101, 102, 103, and 106) (continued)
Line
No.
Account Balance at
Beginning of Year Additions
(a)(b)(c)
34 345 Compressor Equipment —
35 346 Gas Measuring and Regulating Equipment —
36 347 Other Equipment —
37 348 Asset Retirement Costs for Products Extraction Plant —
38 TOTAL Products Extraction Plant (Enter Total of lines 29 thru 37) — —
39 TOTAL Natural Gas Production Plant (Enter Total of lines 27 and — —
40 Manufactured Gas Production Plant (Submit Supplementary —
41 TOTAL Production Plant (Enter Total of lines 39 and 40) — —
42 NATURAL GAS STORAGE AND PROCESSING PLANT
43 Underground Storage Plant
44 350.1 Land —
45 350.2 Rights-of-Way —
46 351 Structures and Improvements —
47 352 Wells —
48 352.1 Storage Leaseholds and Rights —
49 352.2 Reservoirs —
50 352.3 Non-recoverable Natural Gas —
51 353 Lines —
52 354 Compressor Station Equipment —
53 355 Other Equipment —
54 356 Purification Equipment —
55 357 Other Equipment —
56 358 Asset Retirement Costs for Underground Storage Plant —
57 TOTAL Underground Storage Plant (Enter Total of lines 44 thru 56) — —
58 Other Storage Plant
59 360 Land and Land Rights 292,588
60 361 Structures and Improvements 10,895,689 52,276
61 362 Gas Holders 11,382,546 292,134
62 363 Purification Equipment 2,168,110
63 363.1 Liquefaction Equipment 4,481,440 17,834
64 363.2 Vaporizing Equipment 3,389,540 (416)
65 363.3 Compressor Equipment 9,404,006 14,359
66 363.4 Measuring and Regulating Equipment 304,002 (372)
67 363.5 Other Equipment —
68 363.6 Asset Retirement Costs for Other Storage Plant —
69 TOTAL Other Storage Plant (Enter Total of lines 58 thru 68) 42,317,921 375,815
70 Base Load Liquefied Natural Gas Terminaling and Processing Plant
71 364.1 Land and Land Rights —
72 364.2 Structures and Improvements —
73 364.3 LNG Processing Terminal Equipment —
74 364.4 LNG Transportation Equipment —
75 364.5 Measuring and Regulating Equipment —
76 364. 6 Compressor Station Equipment —
77 364.7 Communications Equipment —
78 364.8 Other Equipment —
79 364.9 Asset Retirement Costs for Base Load Liquefied Natural Gas —
80 TOTAL Base Load Liquefied Nat'l Gas, Terminaling and — —
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 206
Gas Plant in Service (Accounts 101, 102, 103, and 106) (continued)
Line
No.
Retirements Adjustments Transfers Balance at
End of Year
(d)(e)(f)(g)
34 —
35 —
36 —
37 —
38 — — — —
39 — — — —
40 —
41 — — — —
42
43
44 —
45 —
46 —
47 —
48 —
49 —
50 —
51 —
52 —
53 —
54 —
55 —
56 —
57 — — — —
58
59 292,588
60 3,500 10,944,465
61 11,674,680
62 2,168,110
63 16,763 4,482,511
64 19,462 3,369,662
65 9,418,365
66 303,630
67 —
68 —
69 39,725 — — 42,654,011
70
71 —
72 —
73 —
74 —
75 —
76 —
77 —
78 —
79 —
80 — — — —
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 207
Gas Plant in Service (Accounts 101, 102, 103, and 106) (continued)
Line
No.
Account Balance at
Beginning of Year Additions
(a)(b)(c)
81 TOTAL Nat'l Gas Storage and Processing Plant (Total of lines 57, 69, 80) 42,317,921 375,815
82 TRANSMISSION PLANT
83 365.1 Land and Land Rights 782,865
84 365.2 Rights-of-Way —
85 366 Structures and Improvements 77,152
86 367 Mains 70,278,177 965,548
87 368 Compressor Station Equipment 1,734,049 7,870,222
88 369 Measuring and Regulating Station Equipment —
89 370 Communication Equipment 714,440
90 371 Other Equipment —
91 372 Asset Retirement Costs for Transmission Plant 324,406 43
92 TOTAL Transmission Plant (Enter Totals of lines 83 thru 91) 73,911,089 8,835,813
93 DISTRIBUTION PLANT
94 374 Land and Land Rights 2,143,289 2,176,139
95 375 Structures and Improvements 189,959
96 376 Mains 273,119,636 30,300,742
97 377 Compressor Station Equipment —
98 378 Measuring and Regulating Station Equipment-General 13,391,158 1,351,582
99 379 Measuring and Regulating Station Equipment-City Gate (306) 1,482,619
100 380 Services 223,557,588 14,981,893
101 381 Meters 85,143,736 9,564,263
102 382 Meter Installations —
103 383 House Regulators 19,203,246 686,374
104 384 House Regulator Installations —
105 385 Industrial Measuring and Regulating Station Equipment 13,256,287 6,159
106 386 Other Property on Customers' Premises —
107 387 Other Equipment — 23,771
108 388 Asset Retirement Costs for Distribution Plant 35,682,764 2,086,390
109 TOTAL Distribution Plant (Enter Total of lines 94 thru 108) 665,687,357 62,659,932
110 GENERAL PLANT
111 389 Land and Land Rights 2,931,559
112 390 Structures and Improvements 26,963,375 150,448
113 391 Office Furniture and Equipment 6,555,666 627,235
114 392 Transportation Equipment 13,300,484 1,201,817
115 393 Stores Equipment 46,266
116 394 Tools, Shop, and Garage Equipment 8,905,190 561,281
117 395 Laboratory Equipment —
118 396 Power Operated Equipment 1,914,477 2,045,638
119 397 Communication Equipment 3,696,684 1,735,673
120 398 Miscellaneous Equipment 39,151 29,022
121 Subtotal (Enter Total of lines 111 thru 120) 64,352,852 6,351,114
122 399 Other Tangible Property —
123 399.1 Asset Retirement Costs for General Plant —
124 TOTAL General Plant (Enter Total of lines 121, 122 and 123) 64,352,852 6,351,114
125 TOTAL (Accounts 101 and 106) 905,591,951 83,975,373
126 Gas Plant Purchased (See Instruction 8) —
127 (Less) Gas Plant Sold (See Instruction 8) —
128 Experimental Gas Plant Unclassified —
129 TOTAL Gas Plant In Service (Enter Total of lines 125 thru 128) 905,591,951 83,975,373
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 208
Gas Plant in Service (Accounts 101, 102, 103, and 106) (continued)
Line
No.
Retirements Adjustments Transfers Balance at
End of Year
(d)(e)(f)(g)
81 39,725 — — 42,654,011
82
83 782,865
84 —
85 77,152
86 35,347 71,208,378
87 12,662 9,591,609
88 —
89 714,440
90 —
91 27,474 296,975
92 75,483 — — 82,671,419
93
94 25 4,319,403
95 189,959
96 479,096 22,361 302,963,643
97 —
98 42,672 14,700,068
99 1,482,313
100 404,667 (14,874) 238,119,940
101 513,487 6,264 94,200,776
102 —
103 73,612 (13,751) 19,802,257
104 —
105 13,262,446
106 —
107 23,771
108 1,226,191 36,542,963
109 2,739,750 — — 725,607,539
110
111 1,336,369 (197,715) 1,397,475
112 2,872,235 24,241,588
113 334,347 6,848,554
114 817,285 13,685,016
115 46,266
116 301,239 9,165,232
117 —
118 448,066 3,512,049
119 5,432,357
120 68,173
121 6,109,541 — (197,715) 64,396,710
122 —
123 —
124 6,109,541 — (197,715) 64,396,710
125 8,964,499 — (197,715) 980,405,110
126 —
127 —
128 —
129 8,964,499 — (197,715) 980,405,110
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 209
Gas Plant Held for Future Use (Account 105)
1.Report separately each property held for future use at end of the year having an original cost of $1,000,000 or more. Group other items
of property held for future use.
2.For property having an original cost of $1,000,000 or more previously used in utility operations, now held for future use, give in column
(a), in addition to other required information, the date that utility use of such property was discontinued, and the date the original cost
was transferred to Account 105.
Line
No.
Description and Location
of Property
Date Originally Included
in this Account
Date Expected to be Used
in Utility Service
Balance at
End of Year
(a)(b)(c)(d)
1 None —
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45 Total —
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 214
Construction Work in Progress-Gas (Account 107)
1. Report below descriptions and balances at end of year of projects in process of construction (Account 107).
2. Show items relating to "research, development, and demonstration" projects last, under a caption Research, Development, and
Demonstration (see Account 107 of the Uniform System of Accounts).
3. Minor projects (less than $1,000,000) may be grouped.
Line
No.
Description of Project
Construction Work in
Progress-Gas
(Account 107)
Estimated Additional
Cost of Project
(a)(b)(c)
1 Install compressor station on IFI Lateral-Firth 2,555,724 12,754,178
2 Replace coldbox heat exchanger at Nampa LNG 116,698 6,721,445
3 Reinforce 4" HP pipeline in Nampa, ID - IGC, Gas 4,375,681 6,005,400
4 Purchase UG Workforce Asset Management software 5,453,795 3,421,250
5 Ada County Landfill RNG*(3,118,180) 3,181,269
6 Install GIS ESRI software system upgrade 2,472,491 2,876,174
7 HP lateral for Friesian RNG*(3,192,622) 2,852,795
8 *Negative due to upfront contribution in 2023
9
10
11 Minor projects less than $1,000,000:
12 Distribution 719,705 3,950,450
13 General 1,151,837 116,656
14 Intangible 284,162 433,922
15 Other Production — —
16 LNG 130,563 531,684
17 Gas Transmission 254,006 969,331
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45 TOTAL 11,203,860 43,814,554
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1)☒ An Original (Mo, Da, Yr)
(2)☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 216
General Description of Construction Overhead Procedure
1.For each construction overhead explain: (a) the nature and extent of work, etc., the overhead charges are intended to cover, (b)
the general procedure for determining the amount capitalized, (c) the method of distribution to construction jobs, (d) whether
different rates are applied to different types of construction, (e) basis of differentiation in rates for different types of construction,
and (f) whether the overhead is directly or indirectly assigned.
2.Show below the computation of allowance for funds used during construction rates, in accordance with the provisions of Gas Plant
Instructions 3 (17) of the Uniform System of Accounts.
3.Where a net-of-tax rate for borrowed funds is used, show the appropriate tax effect adjustment to the computations below in a
manner that clearly indicates the amount of reduction in the gross rate for tax effects.
Engineering & Supervision and General & Administrative overhead:
Engineering & Supervision (ES) overhead consists of employees' time in preparation of work orders, mapping, determining feasibility, and
other Engineering/construction based supervisory costs related to new construction which are not identified with a specific project, along with
the associated payroll taxes and employee benefit costs.
General & Administrative (GA) overhead consists of employees' time in processing A/P, A/R, receiving orders, and other administrative
functions which are not identified with a specific project, along with the associated payroll taxes and employee benefit costs.
Both ES & GA (ES/GA) are accumulated in pools from which a portion is allocated each month. The allocation is based on a rate determined
by the Fixed Asset Accounting Analyst and approved by the Controller which is then applied to the current month activity for all applicable work
orders to determine how much should be transferred from the ES/GA pools to the affected work orders. This is accomplished via a system
(PowerPlan) batch operation. An applicable work order is one that is capital installation/purchase, and not a preliminary survey or investigative
in nature. Note that purchase projects only receive GA overhead, not ES. Construction projects receive both.
AFUDC CALCULATION
12/31/2023
FACTORS:
S = AVERAGE SHORT-TERM DEBT 81,034,615.00
s = SHORT-TERM EFFECTIVE 7.94
RATE
D = LONG TERM DEBT 170,000,000.00
d = LONG-TERM INTEREST RATE 4.21
P = PREFERRED STOCK 0.00
p = PREFERRED STOCK COST RATE 0.00
C = COMMON EQUITY 195,974,244.87
c = COMMON EQUITY 9.50
RATE
W = AVERAGE WORK-IN-PROGRESS 19,311,863.00
A1 = s(S/W) + d(D/D+P+C) * (1 - S/W)BORROWED FUNDS
Ae = (1-S/W) * (p(P/D+P+C) + c(C/D+P+C))OTHER FUNDS
BORROWED FUNDS:
S/W= 1.0000 D/D+P+C= 0.4645
A1 =( 0.0794 X 1.0000 ) + ( 0.0421 X 0.4645 ) X ( 1 - 1 )
A1 = 0.0794 + ( 0.0196 X 0.0000 )
A1 = 0.0794 + 0.0000
A1 = 0.0794 OR 7.94 %
OTHER FUNDS:
S/W= 1.0000 P/D+P+C= 0.0000 C/D+P+C= 0.5355
Ae = ( 1.0000 - 1.0000 ) X ( 0.0000 X 0.0000 ) + ( 0.095 X 0.5355 )
Ae = 0.0000 X ( 0.0000 + 0.0509 )
Ae = 0.0000 X 0.0509
Ae = 0.0000 OR 0 %
AFUDC RATE:7.94 %
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (REV. 12-07)218.1
General Description of Construction Overhead Procedure (continued)
COMPUTATION OF ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION RATES
1. For line (5), column (d) below, enter the rate granted in the last rate proceeding. If not available, use the average rate earned during the
preceding 3 years.
2. Identify, in a footnote, the specific entity used as the source for the capital structure figures.
3. Indicate, in a footnote, if the reported rate of return is one that has been approved in a rate case, black-box settlement rate, or an actual
three-year average rate.
1. Components of Formula (Derived from actual book balances and actual cost rates):
Line
No.
Title Amount Capitalization
Ration (percent)
Cost Rate
Percentage
(a)(b)(d)(e)
(1) Average Short-Term Debt S 81,034,615
(2) Short-Term Interest s s 7.94
(3) Long-Term Debt D 170,000,000 d 4.21
(4) Preferred Stock p —
(5) Common Equity D 195,974,245 c 9.50
(6) Total Capitalization
(7) Average Construction Work In Progress Balance D 19,311,863
2. Gross Rate for Borrowed Funds s(S/W) + d[(D/(D+P+C)) (1-(S/W))]7.94
3. Rate for Other Funds [1-(S/W)] [p(P/(D+P+C)) + c(C/(D+P+C))]
4. Weighted Average Rate Actually Used for the Year:
a. Rate for Borrowed Funds -0.66
b. Rate for Other Funds -
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1)☒ An Original (Mo, Da, Yr)
(2)☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 218a
Accumulated Provision for Depreciation of Gas Utility Plant (Account 108)
1.Explain in a footnote any important adjustments during year.
2.Explain in a footnote any difference between the amount for book cost of plant retired, line 10, column (c), and that reported for gas
plant in service, page 204-209, column (d), excluding retirements of nondepreciable property.
3.The provisions of Account 108 in the Uniform System of Accounts require that retirements of depreciable plant be recorded when such
plant is removed from service. If the respondent has a significant amount of plant retired at year end which has not been recorded and/
or classified to the various reserve functional classifications, make preliminary closing entries to tentatively functionalize the book cost of
the plant retired. In addition, include all costs included in retirement work in progress at year end in the appropriate functional
classifications.
4.Show separately interest credits under a sinking fund or similar method of depreciation accounting.
5.At lines 7 and 14, add rows as necessary to report all data. Additional rows should be numbered in sequence, e.g., 7.01, 7.02, etc.
Line
No.
Item Total
(c+d+e)
Gas Plant in
Service
Gas Plant Held
for Future Use
Gas Plant
Leased
to Others
(a)(b)(c)(d)(e)
Section A. BALANCES AND CHANGES DURING YEAR
1 Balance Beginning of Year 387,105,138 386,655,663 449,475
2 Depreciation Provisions for Year, Charged to
3 (403) Depreciation Expense 18,602,960 18,598,206 4,754
4 (403.1) Depreciation Expense for Asset Retirement Costs —
5 (413) Expense of Gas Plant Leased to Others —
6 Transportation Expenses - Clearing 925,268 925,268
7 Other Clearing Accounts —
8 Other Clearing (Specify) (footnote details): 467,129 467,129
9
10 TOTAL Deprec. Prov. for Year (Total of lines 3 thru 8) 19,995,357 19,990,603 4,754 —
11 Net Charges for Plant Retired:
12 Book Cost of Plant Retired (11,031,071) (8,964,499) (2,066,572)
13 Cost of Removal (1,396,829) (1,396,829)
14 Salvage (Credit) (7,700,860) (7,700,860)
15 TOTAL Net Chrgs for Plant Ret. (Total of lines 12 thru 14) (4,727,040) (2,660,468) (2,066,572) —
16 Other Debit or Credit Items (Describe) (footnote details): 784,688 (827,655) 1,612,343
17 —
18 Book Cost of Asset Retirement Costs — —
19 Balance End of Year (Total of lines 1,10,15,16 and 18) 403,158,143 403,158,143 — —
Section B. BALANCES AT END OF YEAR ACCORDING TO
FUNCTIONAL CLASSIFICATIONS
21 Productions-Manufactured Gas —
22 Production and Gathering-Natural Gas —
23 Products Extraction-Natural Gas —
24 Underground Gas Storage —
25 Other Storage Plant 17,585,200 17,585,200
26 Base Load LNG Terminaling and Processing Plant —
27 Transmission 52,578,639 52,578,639
28 Distribution 305,433,999 305,433,999
29 General 27,560,305 27,560,305 —
30 TOTAL (Total of lines 21 thru 29) 403,158,143 403,158,143 — —
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 219
Gas Stored (Accounts 117.1, 117.2, 117.3, 117.4, 164.1, 164.2, and 164.3)
1.If during the year adjustments were made to the stored gas inventory reported in columns (d), (f), (g), and (h) (such as to correct
cumulative inaccuracies of gas measurements), explain in a footnote the reason for the adjustments, the Dth and dollar amount of
adjustment, and account charged or credited.
2.Report in column (e) all encroachments during the year upon the volumes designated as base gas, column (b), and system balancing
gas, column (c), and gas property recordable in the plant accounts.
3.State in a footnote the basis of segregation of inventory between current and noncurrent portions. Also, state in a footnote the method
used to report storage (i.e., fixed asset method or inventory method).
Line
No.
Description (Account
117.1)
(Account
117.2)
Noncurrent
(Account
117.3)
(Account
117.4)
Current
(Account
164.1)
LNG
(Account
164.2)
LNG
(Account
164.3)
Total
(a)(b)(c)(d)(e)(f)(g)(h)(i)
1 Balance at Beginning of 836,686 4,420,398 5,257,084
2 Gas Delivered to Storage 4,921,483 4,921,483
3 Gas Withdrawn from 4,715,509 4,715,509
4 Other Debits and Credits (489,807) (489,807)
5 Balance at End of Year ———— 346,879 4,626,372 — 4,973,251
6 Dth 1,718,213 1,718,213
7 Amount Per Dth ———— — 2.6925 — 2.8944
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 220
Investments (Account 123, 124, and 136)
1.Report below investments in Accounts 123, Investments in Associated Companies, 124, Other Investments, and 136, Temporary Cash Investments.
2.Provide a subheading for each account and list thereunder the information called for:
(a)Investment in Securities-List and describe each security owned, giving name of issuer, date acquired and date of maturity. For bonds, also give
principal amount, date of issue, maturity, and interest rate. For capital stock (including capital stock of respondent reacquired under a definite plan for resale
pursuant to authorization by the Board of Directors, and included in Account 124, Other Investments) state number of shares, class, and series of stock. Minor
investments may be grouped by classes. Investments included in Account 136, Temporary Cash Investments, also may be grouped by classes.
(b)Investment Advances-Report separately for each person or company the amounts of loans or investment advances that are properly includable in
Account 123. Include advances subject to current repayment in Account 145 and 146. With respect to each advance, show whether the advance is a note or
open account.
Line
No.
Description of Investment *
Book Cost at Beginning of Year
(If book cost is different from
cost to respondent, give cost to
respondent in a footnote and
explain difference)
Purchases or
Additions During
the Year
(a)(b)(c)(d)
1 Defferred Compensation Assets 16,373 33,509
2 —
3 —
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40 Total 16,373 33,509
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 222
Investments (Account 123, 124, and 136) (continued)
List each note, giving date of issuance, maturity date, and specifying whether note is a renewal. Designate any advances due from
officers, directors, stockholders, or employees.
3.Designate with an asterisk in column (b) any securities, notes or accounts that were pledged, and in a footnote state the name of
pledges and purpose of the pledge.
4.If Commission approval was required for any advance made or security acquired, designate such fact in a footnote and cite
Commission, date of authorization, and case or docket number.
5.Report in column (h) interest and dividend revenues from investments including such revenues from securities disposed of during
the year.
6.In column (i) report for each investment disposed of during the year the gain or loss represented by the difference between cost of
the investment (or the other amount at which carried in the books of account if different from cost) and the selling price thereof, not
including any dividend or interest adjustment includible in column (h).
Line
No.
Sales or Other
Dispositions
During Year
Principal Amount
or No. of Shares at
End of Year
Book Cost at End of Year
(If book cost is different from
cost
to respondent, give cost to
respondent in a footnote and
explain difference)
Revenues for
Year
Gain or Loss from
Investment
Disposed of
(e)(f)(g)(h)(i)
1 49,882
2 — —
3 —
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40 — — 49,882 — —
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 223
Prepayments (Acct 165), Extraordinary Property Losses (Acct 182.1), Unrecovered Plant and Regulatory Study Costs (Acct 182.2)
PREPAYMENTS (ACCOUNT 165)
1.Report below the particulars (details) on each prepayment.
Line
No.
Nature of Payment
Balance at End
of Year
(in dollars)
(a)(b)
1 Prepaid Insurance 157,904
2 Prepaid Rents
3 Prepaid Taxes
4 Prepaid Interest
5 Miscellaneous Prepayments 17,851,861
6 TOTAL 18,009,765
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 230a
Other Regulatory Assets (Account 182.3)
1.Report below the details called for concerning other regulatory assets which are created through the ratemaking actions of regulatory agencies (and
not includable in other accounts).
2.For regulatory assets being amortized, show period of amortization in column (b).
3.Minor items (5% of the Balance at End of Year for Account 182.3 or amounts less than $250,000, whichever is less) may be grouped by classes.
4.Report separately any "Deferred Regulatory Commission Expenses" that are also reported on pages 350-351, Regulatory Commission Expenses.
5.Provide in column (c), for each line item, the regulatory citation where authorization for the regulatory asset has been granted (e.g. Commission
Order, state commission order, court decision).
Line
No.
Description and Purpose of
Other Regulatory Assets
Amortizati
on Period
Regulator
y Citation
Balance at
Beginning
Current
Quarter/
Year
Debits
Written off
During
Quarter/
Year
Account
Charged
Written off
During
Period
Amount
Recovered
Written off
During Period
Amount
Deemed
Unrecoverable
Balance at
End of
Current
Quarter/
Year
(a)(b)(c)(d)(e)(f)(g)(h)(i)
1 Deferred Post Retirement — —
2 Deferred External Legal 7,519 1823.71000 7,519 —
3 Deferred Regulatory Tax Asset
Various
ASC
740-10 1,325,102 4,706 288,851 1,040,957
4 Deferred External Reg Consultant 5 years 35836 320,500 129,135 5983.29280 44,963 404,672
5 Deferred In-Person Payment Fee 1 year 35047 73,414 17,479 70,849 20,044
6 Deferred ST Interest 1 year 35942 — 3,212,406 1,032,996 2,179,410
7 — — —
8 —
9 —
10 —
11 —
12 —
13 —
14 —
15 —
16 —
17 —
18 —
19 —
20 —
21 —
22 —
23 —
24 —
25 —
26 —
27 —
28 —
29 —
30 —
34 —
35 —
36 —
37 —
38 —
39 —
40 TOTAL 1,726,535 3,363,726 7,807 1,445,178 — 3,645,083
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 232
Miscellaneous Deferred Debits (Account 186)
1.Report below the details called for concerning miscellaneous deferred debits.
2.For any deferred debit being amortized, show period of amortization in column (a).
3.Minor items (less than $250,000) may be grouped by classes.
Line
No.
Description of Miscellaneous
Deferred Debits
Balance at
Beginning
of Year Debits
Credits
Account
Charged
Credits
Amount
Balance at
End of Year
(a)(b)(c)(d)(e)(f)
1 lntercompany - CP Regulatory Asset 3,058,360 3,058,360
2 Regulatory Asset- ARO 63,330,452 4,590,631 67,921,083
3 Rev Acct- Suspense (2,200) various 1,013 (3,213)
4 Postretirement Overfunding 1,923,047 749,869 2,672,916
5 MDUR SISP Gain/Loss (288,179) 269,433 (18,746)
6 MDUR SISP Taxable Int 1,342 6,066 7,408
7
8 —
9 —
10 —
11 —
12 —
13 —
14 —
15 —
16 —
17 —
18 —
19 —
20 —
21 —
22 —
23 —
24 —
25 —
26 —
27 —
28 —
29 —
30 —
31 —
32 —
33 —
34 —
35 —
36 —
37 —
38 —
39 Miscellaneous Work in Progress —
40 TOTAL 68,022,822 5,615,999 1,013 73,637,808
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 233
Accumulated Deferred Income Taxes (Account 190)
1.Report the information called for below concerning the respondent's accounting for deferred income taxes.
2.At Other (Specify), include deferrals relating to other income and deductions.
3.Provide in a footnote a summary of the type and amount of deferred income taxes reported in the beginning-of-year and end-of-year
balances for deferred income taxes that the respondent estimates could be included in the development of jurisdictional recourse rates.
Line
No.
Account Subdivisions
Balance at
Beginning
of Year
Changes During
Year
Amounts Debited
to Account 410.1
Changes During
Year
Amounts Credited
to Account 411.1
(a)(b)(c)(d)
1 Account 190
2 Electric —
3 Gas 7,145,051 832,503 1,207,454
4 Other (Define) (footnote details) —
5 Total (Total of lines 2 thru 4) 7,145,051 832,503 1,207,454
6 Other (Specify) (footnote details) —
7 TOTAL Account 190 (Total of lines 5 thru 6) 7,145,051 832,503 1,207,454
8 Classification of TOTAL
9 Federal Income Tax 5,413,677 832,503 1,207,454
10 State Income Tax 1,731,374 — —
11 Local Income Tax — — —
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 234
Accumulated Deferred Income Taxes (Account 190) (continued)
Line
No.
Changes During
Year
Amounts Debited
to
Account 410.2
Changes During
Year
Amounts
Credited
to Account 411.2
Adjustments
Debits
Account No.
Adjustments
Debits
Amount
Adjustments
Credits
Account No.
Adjustments
Credits
Amount
Balance at
End of Year
(e)(f)(g)(h)(i)(j)(k)
1
2
3 124,036 448,283 2540, 2190, 1823 918,421 2540, 2190, 1823 494,033 8,268,637
4
5 124,036 448,283 918,421 494,033 8,268,637
6
7 124,036 448,283 918,421 494,033 8,268,637
8
9 90,282 348,560 — 430,094 — 210,828 6,266,172
10 33,754 99,723 — 488,327 — 283,205 2,002,465
11 — — — — — — —
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 235
Capital Stock (Accounts 201 and 204)
1.Report below the details called for concerning common and preferred stock at end of year, distinguishing separate series of any general
class. Show separate totals for common and preferred stock.
2.Entries in column (b) should represent the number of shares authorized by the articles of incorporation as amended to end of year.
3.Give details concerning shares of any class and series of stock authorized to be issued by a regulatory commission which have not yet
been issued.
Line
No.
Class and Series of Stock and
Name of Stock Exchange
Number of
Shares
Authorized by
Charter
Par or Stated
Value
per Share
Call Price at
End of Year
(a)(b)(c)(d)
1 Common Stock 5,000,000 1.00
2
3
4
5 —
6
7
8
9
10 —
11 —
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40 Total 5,000,000
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 250
Capital Stock (Accounts 201 and 204)
4.The identification of each class of preferred stock should show the dividend rate and whether the dividends are cumulative or
noncumulative.
5.State in a footnote if any capital stock that has been nominally issued is nominally outstanding at end of year.
6.Give particulars (details) in column (a) of any nominally issued capital stock, reacquired stock, or stock in sinking and other funds which
is pledged, stating name of pledgee and purpose of pledge.
Line
No.
Outstanding per Bal.
Sheet (total amt
outstanding without
reduction for amts
held by respondent)
Shares
Outstanding per Bal.
Sheet
Amount
Held by
Respondent
As Reacquired
Stock (Acct 217)
Shares
Held by
Respondent
As Reacquired
Stock (Acct 217)
Cost
Held by
Respondent
In Sinking and
Other Funds
Shares
Held by
Respondent
In Sinking and
Other Funds
Amount
(e)(f)(g)(h)(i)(j)
1 1,513,060
2
3
4
5 — —
6
7
8
9
10 — —
11 — —
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40 1,513,060 — — — — —
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 251
Capital Stock: Subscribed, Liability for Conversion, Premium on, and Installments Recieved on (Accts 202, 203, 205, 206, 207, and
212)
1.Show for each of the above accounts the amounts applying to each class and series of capital stock.
2.For Account 202, Common Stock Subscribed, and Account 205, Preferred Stock Subscribed, show the subscription price and the
balance due on each class at the end of year.
3.Describe in a footnote the agreement and transactions under which a conversion liability existed under Account 203, Common Stock
Liability for Conversion, or Account 206, Preferred Stock Liability for Conversion, at the end of year.
4.For Premium on Account 207, Capital Stock, designate with an asterisk in column (b), any amounts representing the excess of
consideration received over stated values of stocks without par value.
Line
No.
Name of Account and
Description of Item *Number
of Shares Amount
(a)(b)(c)(d)
1 Account 207 - Premium on common stock 104,190,031
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40 Total 104,190,031
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 252
Other Paid-In Capital (Accounts 208-211)
1.Report below the balance at the end of the year and the information specified below for the respective other paid-in capital accounts.
Provide a subheading for each account and show a total for the account, as well as a total of all accounts for reconciliation with the
balance sheet, page 112. Explain changes made in any account during the year and give the accounting entries effecting such change.
(a)Donations Received from Stockholders (Account 208) - State amount and briefly explain the origin and purpose of each donation.
(b)Reduction in Par or Stated Value of Capital Stock (Account 209) - State amount and briefly explain the capital changes that gave rise to
amounts reported under this caption including identification with the class and series of stock to which related.
(c)Gain or Resale or Cancellation of Reacquired Capital Stock (Account 210) - Report balance at beginning of year, credits, debits, and
balance at end of year with a designation of the nature of each credit and debit identified by the class and series of stock to which
related.
(d)Miscellaneous Paid-In Capital (Account 211) - Classify amounts included in this account according to captions that, together with brief
explanations, disclose the general nature of the transactions that gave rise to the reported amounts.
Line
No.
Item Amount
(a)(b)
1 Gain on Resale of Reaquired Stock 183,541
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40 TOTAL 183,541
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 253
DISCOUNT ON CAPITAL STOCK (ACCOUNT 213)
1.Report the balance at end of year of discount on capital stock for each class and series of capital stock. Use as many rows as
necessary to report all data.
2.If any change occurred during the year in the balance with respect to any class or series of stock, attach a statement giving details of
the change. State the reason for any charge-off during the year and specify the account charged.
Line
No.
Class and Series of Stock Balance at
End of Year
(a)(b)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
TOTAL —
CAPITAL STOCK EXPENSE (ACCOUNT 214)
1.Report the balance at end of year of capital stock expenses for each class and series of capital stock. Use as many rows as
necessary to report all data. Number the rows in sequence starting from the last row number used for Discount on Capital Stock
above.
2.If any change occurred during the year in the balance with respect to any class or series of stock, attach a statement giving details of
the change. State the reason for any charge-off of capital stock expense and specify the account charged.
Line
No.
Class and Series of Stock Balance at
End of Year
(a)(b)
16 Common Stock 1,077,741
17
18
19
20
21
22
23
24
25
26
27
28
TOTAL 1,077,741
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 254
Long-Term Debt (Accounts 221, 222, 223, and 224)
1.Report by Balance Sheet Account the details concerning long-term debt included in Account 221, Bonds, 222, Reacquired Bonds, 223,
Advances from Associated Companies, and 224, Other Long-Term Debt.
2.For bonds assumed by the respondent, include in column (a) the name of the issuing company as well as a description of the bonds.
3.For Advances from Associated Companies, report separately advances on notes and advances on open accounts. Designate demand
notes as such. Include in column (a) names of associated companies from which advances were received.
4.For receivers' certificates, show in column (a) the name of the court and date of court order under which such certificates were issued.
Line
No.
Class and Series of Obligation and
Name of Stock Exchange
Nominal Date
of Issue
Date of
Maturity
Outstanding
(Total amount
outstanding
without
reduction for amts
held by
respondent)
(a)(b)(c)(d)
1 Revolving Line of Credit 10/13/2022 10/13/2027 30,700,000
2 Senior Debentures, Series A 10/30/2013 10/30/2025 25,000,000
3 Senior Debentures, Series B 10/30/2013 10/30/2028 25,000,000
4 Private Notes 11/09/2016 11/09/2046 30,000,000
5 Senior Notes, Series A 06/13/2019 06/13/2029 20,000,000
6 Senior Notes, Series B 06/13/2019 06/13/2034 10,000,000
7 Senior Notes, Series C 06/13/2019 06/13/2049 20,000,000
8 Senior Notes, PNC 2052 6/15/2022 6/15/2052 20,000,000
9 Senior Notes, PNC 2062 6/15/2022 6/15/2062 20,000,000
10 Senior Notes, PNC 2033 11/29/2023 11/30/2033 25,000,000
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40 TOTAL 225,700,000
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 256
Long-Term Debt (Accounts 221, 222, 223, and 224)
5.In a supplemental statement, give explanatory details for Accounts 223 and 224 of net changes during the year. With respect to long-
term advances, show for each company: (a) principal advanced during year (b) interest added to principal amount, and (c) principal
repaid during year. Give Commission authorization numbers and dates.
6.If the respondent has pledged any of its long-term debt securities, give particulars (details) in a footnote, including name of the pled gee
and purpose of the pledge.
7.If the respondent has any long-term securities that have been nominally issued and are nominally outstanding at end of year, describe
such securities in a footnote.
8.If interest expense was incurred during the year on any obligations retired or reacquired before end of year, include such interest
expense in column (f). Explain in a footnote any difference between the total of column (f) and the total Account 427, Interest on Long-
Term Debt and Account 430, Interest on Debt to Associated Companies.
9.Give details concerning any long-term debt authorized by a regulatory commission but not yet issued.
Line
No.
Interest for
Year
Rate (in %)
Interest for
Year
Amount
Held by
Respondent
Reacquired Bonds
(Acct 222)
Held by
Respondent
Sinking and
Other Funds
Redemption Price
per $100 at
End of Year
(e)(f)(g)(h)(i)
1 8.500 1,329,136
2 4.080 1,020,000
3 4.330 1,082,500
4 4.000 1,200,000
5 3.620 724,000
6 3.820 382,000
7 4.260 852,000
8 4.600 920,000 —
9 4.750 950,000
10 6.190 133,257
11
12
13
14
15
16 — —
17
18
19
20
21
22
23
24 —
25
26
27
28
29
30
31
32 —
33
34
35
36
37
38
39
40 8,592,893 — —
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 257
Unamortized Debt Expense, Premium and Discount on Long-Term Debt (Accounts 181, 225, 226)
1.Report under separate subheadings for Unamortized Debt Expense, Unamortized Premium on Long-Term Debt and Unamortized
Discount on Long-Term Debt, details of expense, premium or discount applicable to each class and series of long-term debt.
2.Show premium amounts by enclosing the figures in parentheses.
3.In column (b) show the principal amount of bonds or other long-term debt originally issued.
4.In column (c) show the expense, premium or discount with respect to the amount of bonds or other long-term debt originally issued.
Line
No.
Designation of
Long-Term Debt
Principal Amount
of Debt Issued
Total Expense
Premium or
Discount
Amortization
Period
Date From
Amortization
Period
Date To
(a)(b)(c)(d)(e)
1 Revolving Line of Credit 503,150 10/13/2022 10/13/2027
2 Senior Debentures, A and B 50,000,000 82,865 10/30/2013 10/30/2025
3 Private Notes 30,000,000 136,410 11/09/2016 11/09/2046
4 Senior Notes, Series A 20,000,000 108,578 06/13/2019 06/13/2029
5 Senior Notes, Series B 10,000,000 58,691 06/13/2019 06/13/2034
6 Senior Notes, Series C 20,000,000 108,496 06/13/2019 06/13/2049
7 Senior Notes, PNC-2052 20,000,000 75,595 06/15/2022 06/15/2052
8 Senior Notes, PNC-2062 20,000,000 75,595 6/15/2022 6/15/2062
9 Senior Notes, PNC 2033 25,000,000 163,343 11/29/2023 11/30/2033
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 258
Unamortized Debt Expense, Premium and Discount on Long-Term Debt (Accounts 181, 225, 226)
5.Furnish in a footnote details regarding the treatment of unamortized debt expense, premium or discount associated with issues
redeemed during the year. Also, give in a footnote the date of the Commission's authorization of treatment other than as specified by
the Uniform System of Accounts.
6.Identify separately undisposed amounts applicable to issues which were redeemed in prior years.
7.Explain any debits and credits other than amortization debited to Account 428, Amortization of Debt Discount and Expense, or credited
to Account 429, Amortization of Premium on Debt-Credit.
Line
No.
Balance at
Beginning
of Year
Debits During
Year
Credits During
Year
Balance at
End of Year
(f)(g)(h)(i)
1 479,596 — 108,678 370,918
2 19,677 — 6,916 12,761
3 108,370 — 4,547 103,823
4 69,993 — 10,768 59,225
5 44,748 — 3,891 40,857
6 95,573 — 3,606 91,967
7 74,129 — 2,513 71,616
8 74,495 — 1,886 72,609
9 — 163,343 2,700 160,643
10 —
11 —
12 —
13 —
14 —
15 —
16 —
17 —
18 —
19 —
20 —
21 —
22 —
23 —
24 —
25 —
26 —
27 —
28 —
29 —
30 —
31 —
32 —
33 —
34 —
35 —
36 —
37 —
38 —
39 —
40
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 259
Unamortized Loss and Gain on Reacquired Debt (Accounts 189, 257)
1.Report under separate subheadings for Unamortized Loss and Unamortized Gain on Reacquired Debt, details of gain and loss,
including maturity date, on reacquisition applicable to each class and series of long-term debt. If gain or loss resulted from a refunding
transaction, include also the maturity date of the new issue.
2.In column (c) show the principal amount of bonds or other long-term debt reacquired.
3.In column (d) show the net gain or net loss realized on each debt reacquisition as computed in accordance with General Instruction 17
of the Uniform Systems of Accounts.
4.Show loss amounts by enclosing the figures in parentheses.
5.Explain in a footnote any debits and credits other than amortization debited to Account 428.1, Amortization of Loss on Reacquired Debt,
or credited to Account 429.1, Amortization of Gain on Reacquired Debt-Credit.
Line
No.
Designation of
Long-Term Debt
Date of
Maturity
Date
Reacquired
Principal
of Debt
Reacquired
Net Gain or
Loss
Balance at
Beginning
of Year
Balance at
End of Year
(a)(b)(c)(d)(e)(f)(g)
1 None
2 —
3 —
4 —
5
6 —
7 —
8 —
9
10 —
11 —
12 —
13 —
14 —
15 —
16 —
17 —
18 —
19 —
20 —
21 —
22 —
23 —
24 —
25 —
26 —
27 —
28 —
29 —
30 —
31 —
32 —
33 —
34 —
35 —
36 —
37 —
38 —
39 —
40 —
—
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 260
Reconciliation of Reported Net Income with Taxable Income for Federal Income Taxes
1.Report the reconciliation of reported net income for the year with taxable income used in computing Federal Income Tax accruals and
show computation of such tax accruals. Include in the reconciliation, as far as practicable, the same detail as furnished on Schedule
M-1 of the tax return for the year. Submit a reconciliation even though there is no taxable income for the year. Indicate clearly the nature
of each reconciling amount.
2.If the utility is a member of a group that files consolidated Federal tax return, reconcile reported net income with taxable net income as if
a separate return were to be filed, indicating, however, intercompany amounts to be eliminated in such a consolidated return. State
names of group members, tax assigned to each group member, and basis of allocation, assignments, or sharing of the consolidated tax
among the group members.
Line
No.
Details Amount
(a)(b)
1 Net Income for the Year (Page 116) 19,154,877
2 Reconciling Items for the Year
3
4 Taxable Income Not Reported on Books
5 Advances in Aid of Construction 431,230
6 Contributions in Aid of Construction 14,837,442
7 Capitalized Interest 789,115
8 TOTAL 16,057,787
9 Deductions Recorded on Books Not Deducted for Return
10 Federal Income Taxes 3,872,730
11 162m Executive Compensation 397,837
12 Bad Debts (240,098)
13 Basis Adjustments (450,662)
14 Club Dues 4,020
15 Deferred Processing Fee 53,371
16 LNG Sales Deferred Revenue 1,479,220
17 Lobbying Expense 58,926
18 Performance Share Program 135,739
19 Prepaid Expense 57,898
20 State Income Tax Deduction (3,149,093)
21 State Income Tax Provision 1,664,279
22 Book Depreciation and Amortization 23,541,387
23 Deferred Short Term Interest (2,179,413)
24 Deferred Rate Case Costs (76,653)
25 Meal/Entertainment Disallowance 105,832
26 TOTAL 25,275,320
27 Income Recorded on Books Not Included in Return
28 Medicare Part D Subsidy —
29 AFUDC Debt 1,579,222
31 TOTAL 1,579,222
32 Deductions on Return Not Charged Against Book Income
33 Contingency Reserve 8,756
34 Tax Depreciation 30,335,298
35 Repairs deduction 2,602,000
36 Bad Debts —
37 Basis Adjustments —
38 Deferred Compensation 81,255
39 Incentive Award Accrual (1,560,431)
40 Postretirement Benefits 309,911
41 Purchased Gas Adjustment (38,740,137)
42 State Income Tax Deduction —
43 Stock Dividend Plan 95,308
44 Supplemental Retirement Plan 450,398
45 Uniform Capitalization —
46 Accrued Tax Interest (1,316)
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 261
47 Tax Loss on Disposal of Assets (113,040)
48 LNG Sales Deferred Revenue —
49 Other —
50 TOTAL (6,531,998)
51 Federal Tax Net Income 65,440,761
52 Show Computation of Tax:
53 Federal Taxes at Statutory Rate 13,742,560
54 R&D Tax Credit (85,000)
55 Prior year provision adj/FIN 48 945,539
56 Total Tax 14,603,099
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 262
Taxes Accrued, Prepaid and Charged During Year, Distribution of Taxes Charged (Show utility dept where applicable and acct charged)
1.Give details of the combined prepaid and accrued tax accounts and show the total taxes charged to operations and other accounts during the year. Do not
include gasoline and other sales taxes which have been charged to the accounts to which the taxed material was charged. If the actual or estimated
amounts of such taxes are known, show the amounts in a footnote and designate whether estimated or actual amounts.
2.Include on this page, taxes paid during the year and charged direct to final accounts, (not charged to prepaid or accrued taxes). Enter the amounts in both
columns (g) and (h). The balancing of this page is not affected by the inclusion of these taxes.
3.Include in column (g) taxes charged during the year, taxes charged to operations and other accounts through (a) accruals credited to taxes accrued, (b)
amounts credited to the portion of prepaid taxes charged to current year, and (c) taxes paid and charged direct to operations or accounts other than
accrued and prepaid tax accounts.
4.List the aggregate of each kind of tax in such manner that the total tax for each State and subdivision can readily be ascertained.
Line
No.
Kind of Tax
(See Instruction 5)
Balance at
Beg. of Year
Taxes Accrued
Balance at
Beg. of Year
Prepaid Taxes
(a)(b)(c)
1 Unemployment - Federal 366 —
2 Unemployment - State 1,612 —
3 FICA 142,559 —
4 City Franchises 4,483,145 —
5 Property 1,104,392 —
6 Sales - 6% — —
7 Use - 6% 20,267 —
8 Income - Federal (4,365,291) —
9 Income - State (2,230,059) —
10 Other — —
11 — —
12 — —
13 — —
14 — —
15 — —
16 — —
17 — —
18 — —
19 — —
20 — —
21 — —
22 — —
23 — —
24 — —
25 — —
26 — —
27 — —
28 — —
29 — —
30 — —
31 — —
32 — —
33 — —
34 — —
35 — —
36 — —
37 — —
38 — —
39 — —
TOTAL (843,009) —
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 262a
Taxes Accrued, Prepaid and Charged During Year, Distribution of Taxes Charged (Show utility dept where applicable and acct charged)
(continued)
5.If any tax (exclude Federal and State income taxes) covers more than one year, show the required information separately for each tax year, identifying the
year in column (a).
6.Enter all adjustments of the accrued and prepaid tax accounts in column (f) and explain each adjustment in a footnote. Designate debit adjustments by
parentheses.
7.Do not include on this page entries with respect to deferred income taxes or taxes collected through payroll deductions or otherwise pending transmittal of
such taxes to the taxing authority.
8.Show in columns (i) thru (p) how the taxes accounts were distributed. Show both the utility department and number of account charged. For taxes charged
to utility plant, show the number of the appropriate balance sheet plant account or subaccount.
9.For any tax apportioned to more than one utility department or account, state in a footnote the basis (necessity) of apportioning such tax.
10.Items under $250,000 may be grouped.
11.Report in column (q) the applicable effective state income tax rate.
Line
No.
Taxes Charged
During Year
Taxes Paid
During Year Adjustments
Balance at
End of Year
Taxes Accrued
(Account 236)
Balance at
End of Year
Prepaid Taxes
(Included in Acct 165)
(d)(e)(f)(g)(h)
1 10,662 10,915 113
2 24,790 25,362 1,040
3 1,688,609 1,580,730 250,438
4 10,495,935 10,223,270 4,755,810
5 1,723,843 1,952,984 875,251
6 — — —
7 72,259 88,275 4,251
8 14,603,099 9,511,239 726,569
9 3,592,281 1,713,143 (350,921)
10 715,992 715,992 —
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
Total 32,927,470 25,821,910 — 6,262,551 —
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 263a
Taxes Accrued, Prepaid and Charged During Year, Distribution of Taxes Charged (Show utility dept where applicable and acct charged)
1.Give details of the combined prepaid and accrued tax accounts and show the total taxes charged to operations and other accounts
during the year. Do not include gasoline and other sales taxes which have been charged to the accounts to which the taxed material
was charged. If the actual or estimated amounts of such taxes are known, show the amounts in a footnote and designate whether
estimated or actual amounts.
2.Include on this page, taxes paid during the year and charged direct to final accounts, (not charged to prepaid or accrued taxes). Enter
the amounts in both columns (d) and (e). The balancing of this page is not affected by the inclusion of these taxes.
3.Include in column (d) taxes charged during the year, taxes charged to operations and other accounts through (a) accruals credited to
taxes accrued, (b) amounts credited to the portion of prepaid taxes charged to current year, and (c) taxes paid and charged direct to
operations or accounts other than accrued and prepaid tax accounts.
4.List the aggregate of each kind of tax in such manner that the total tax for each State and subdivision can readily be ascertained.
DISTRIBUTION OF TAXES CHARGED (Show utility department where applicable and account charged.)
Line
No.
Electric
(Account 408.1,
409.1)
Gas
(Account 408.1,
409.1)
Other Utility Dept.
(Account 408.1,
409.1)
Other Income and
Deductions
(Account 408.2,
409.2)
(i)(j)(k)(l)
1 10,662
2 24,790
3 2,279,532
4 10,223,270
5 1,724,050
6
7
8 13,658,049 945,050
9 3,315,371 276,911
10 715,992
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
Total — 31,235,724 715,992 1,221,961
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 262b
Taxes Accrued, Prepaid and Charged During Year, Distribution of Taxes Charged (Show utility dept where applicable and acct charged)
(continued)
5.If any tax (exclude Federal and State income taxes) covers more than one year, show the required information separately for each tax year,
identifying the year in column (a).
6.Enter all adjustments of the accrued and prepaid tax accounts in column (f) and explain each adjustment in a footnote. Designate debit adjustments
by parentheses.
7.Do not include on this page entries with respect to deferred income taxes or taxes collected through payroll deductions or otherwise pending
transmittal of such taxes to the taxing authority.
8.Show in columns (i) thru (p) how the taxes accounts were distributed. Show both the utility department and number of account charged. For taxes
charged to utility plant, show the number of the appropriate balance sheet plant account or subaccount.
9.For any tax apportioned to more than one utility department or account, state in a footnote the basis (necessity) of apportioning such tax.
10.Items under $250,000 may be grouped.
11.Report in column (q) the applicable effective state income tax rate.
DISTRIBUTION OF TAXES CHARGED (Show utility department where applicable and account charged.)
Line
No.
Extraordinary Items
(Account 409.3)
Other Utility Opn.
Income
(Account 408.1,
409.1)
Adjustment to Ret.
Earnings
(Account 439)
Other
State/Local
Income Tax
Rate
(m)(n)(o)(p)(q)
1
2
3 (590,923)
4 272,665
5 (207)
6
7 72,259
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
TOTAL — — — (246,206)
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 263b
Miscellaneous Current and Accrued Liabilities (Account 242)
1.Describe and report the amount of other current and accrued liabilities at the end of year.
2.Minor items (less than $250,000) may be grouped under appropriate title.
Line
No.
Item Balance at
End of Year
(a)(b)
1 Accrued Wages 838,653
2 Accrued Incentive Comp 1,704,637
3 Accrued Benefits 872,510
4 Accrued Vacation 1,647,070
5 Pipeline Imbalance 2,814,360
6 Audit Liability 61,983
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45 Total 7,939,213
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 268
Other Deferred Credits (Account 253)
1.Report below the details called for concerning other deferred credits.
2.For any deferred credit being amortized, show the period of amortization.
3.Minor items (less than $250,000) may be grouped by classes.
Line
No.Description of Other
Deferred Credits
Balance at
Beginning
of Year
Debit
Contra
Account Debit
Amount Credits
Balance at
End of Year
(a)(b)(c)(d)(e)(f)
1 Deferred Other 200,716 173,751 374,467
2 MDU COS — 82,600 82,600
3 Officers SERP 3,640,200 118,110 3,522,090
4 —
5 — — —
6 —
7 —
8 —
9 —
10 —
11 —
12 —
13 —
14 —
15 —
16 —
17 —
18 —
19 —
20 —
21 —
22 —
23 —
24 —
25 —
26 —
27 —
28 —
29 —
30 —
31 —
32 —
33 —
34 —
35 —
36 —
37 —
38 —
39 —
40 —
41 —
42 —
43 —
44 —
45 TOTAL 3,840,916 118,110 256,351 3,979,157
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 269
Accumulated Deferred Income Taxes-Other Property (Account 282)
1.Report the information called for below concerning the respondent's accounting for deferred income taxes relating to property not
subject to accelerated amortization.
2.At Other (Specify), include deferrals relating to other income and deductions.
Line
No.Account Subdivisions
Balance at
Beginning
of Year
Amounts
Debited to
Account 410.1
Amounts
Credited to
Account 411.1
(b)(c)(d)
1 Account 282
2 Electric —
3 Gas 37,808,257 1,839,224 4,898,780
4 Other (Define) (footnote details) —
5 Total (Enter Total of lines 2 thru 4) 37,808,257 1,839,224 4,898,780
6 Other (Specify) (footnote details) —
7 TOTAL Account 282 (Enter Total of lines 5 thru 6) 37,808,257 1,839,224 4,898,780
8 Classification of TOTAL
9 Federal Income Tax 29,892,421 1,839,224 4,898,780
10 State Income Tax 7,915,836 — —
11 Local Income Tax — — —
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 274
Accumulated Deferred Income Taxes-Other Property (Account 282) (continued)
3.Provide in a footnote a summary of the type and amount of deferred income taxes reported in the beginning-of-year and end-of-year
balances for deferred income taxes that the respondent estimates could be included in the development of jurisdictional recourse rates.
Line
No.
Changes during
Year
Amounts Debited
to Account 410.2
Changes during
Year
Amounts
Credited
to Account 411.2
Adjustments
Debits
Acct. No.
Adjustments
Debits
Amount
Adjustments
Credits
Account No.
Adjustments
Credits
Amount
Balance at
End of Year
(e)(f)(g)(h)(i)(j)(k)
1
2
3 — — 182.3 & 254 3,040,096 182.3 & 254 3,822,361 35,530,966
4
5 — — — 3,040,096 — 3,822,361 35,530,966
6
7 — — — 3,040,096 — 3,822,361 35,530,966
8
9 — — — 830,694 — 2,255,924 28,258,095
10 — — — 2,209,402 — 1,566,437 7,272,871
11 — — — — — —
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 275
Accumulated Deferred Income Taxes-Other (Account 283)
1.Report the information called for below concerning the respondent's accounting for deferred income taxes relating to amounts
recorded in Account 283.
2.At Other (Specify), include deferrals relating to other income and deductions.
Line
No.
Account Subdivisions
Balance at
Beginning
of Year
Changes During
Year
Amounts
Debited to
Account 410.1
Changes During
Year
Amounts
Credited to
Account 411.1
(a)(b)(c)(d)
1 Account 283
2 Electric —
3 Gas 10,878,192 5,373,995 14,735,988
4 Other (Define) (footnote details) —
5 TOTAL (Total of lines 2 thru 4) 10,878,192 5,373,995 14,735,988
6 Other (Specify) (footnote details) —
7 TOTAL (Acct 283) (Total of lines 5 thru 10,878,192 5,373,995 14,735,988
8 Classification of TOTAL
9 Federal Income Tax 8,339,056 4,561,273 11,598,857
10 State Income Tax 2,539,136 812,722 3,137,131
11 Local Income Tax — — —
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 276
Accumulated Deferred Income Taxes-Other (Account 283) (continued)
3.Provide in a footnote a summary of the type and amount of deferred income taxes reported in the beginning-of-year and end-of-year
balances for deferred income taxes that the respondent estimates could be included in the development of jurisdictional recourse rates.
Line
No.
Changes during
Year
Amounts Debited
to Account 410.2
Changes during
Year
Amounts Credited
to Account 411.2
Adjustments
Debits
Acct. No.
Adjustments
Debits
Amount
Adjustments
Credits
Account No.
Adjustments
Credits
Amount
Balance at
End of Year
(e)(f)(g)(h) (i)(j)(k)
1
2
3 — — 2540,2820 225,709 2540,2820 377,490 1,667,980
4
5 — — 225,709 377,490 1,667,980
6
7 — — 225,709 377,490 1,667,980
8
9 — — — 103,993 — 89,417 1,286,896
10 — — — 121,716 — 288,073 381,084
11 — — — — — —
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 277
Other Regulatory Liabilities (Account 254)
1.Report below the details called for concerning other regulatory liabilities which are created through the ratemaking actions of regulatory agencies (and not
includable in other amounts).
2.For regulatory liabilities being amortized, show period of amortization in column (a).
3.Minor items (5% of the Balance at End of Year for Account 254 or amounts less than $250,000, whichever is less) may be grouped by classes.
4.Provide in a footnote, for each line item, the regulatory citation where the respondent was directed to refund the regulatory liability (e.g. Commission Order,
state commission order, court decision).
Line
No.Description and Purpose of
Other Regulatory Liabilities
Balance at
Beginning of
Current
Quarter/Year
Written off during
Quarter/Period
Account
Credited
Written off
During Period
Amount
Refunded
Written off
During Period
Amount Deemed
Non-Refundable
Credits
Balance at
End of Current
Quarter/Year
(a)(b)(c)(d)(e)(f)(g)
1 Deferred Tax Reg Liability 920,619 283,365 294,355 931,609
2 Deferred Plant Tax Reg Liability 12,351,775 1,551,931 714,838 11,514,682
3 Deferred Post Retirement 1,246,836 — 439,959 1,686,795
4 RS EE Credit 2,858,428 3,406,746 — (548,318)
5 Defferred Enerfy Efficiency Res 450,521 3,983,675 4,885,923 1,352,769
6 Defferred Enerfy Efficiency Comm 463,938 271,436 699,216 891,718
7 —
8 —
9 —
10 — —
11 — —
12 — —
13 — —
14 — —
15 — —
16 — —
17 — —
18 — —
19 — —
20 — —
21 — —
22 — —
23 — —
24 — —
25 — —
26 — —
27 — —
28 — —
29 — —
30 — —
31 — —
32 — —
33 — —
34 — —
35 — —
36 — —
37 — —
38 — —
39 — —
40 — —
41 — —
42 — —
43 — —
44 — —
45 TOTAL 18,292,117 9,497,153 0 7,034,291 15,829,255
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 278
Gas Operating Revenues
1.Report below natural gas operating revenues for each prescribed account total. The amounts must be consistent with the detailed data
on succeeding pages.
2.Revenues in columns (b) and (c) include transition costs from upstream pipelines.
3.Other Revenues in columns (f) and (g) include reservation charges received by the pipeline plus usage charges, less revenues reflected
in columns (b) through (e). Include in columns (f) and (g) revenues for Accounts 480-495.
Line
No.
Title of Account
Revenues for
Transition
Costs and
Take-or-Pay
Amount for
Current Year
Revenues for
Transition
Costs and
Take-or-Pay
Amount for
Previous Year
Revenues for
GRI and ACA
Amount for
Current Year
Revenues for
GRI and ACA
Amount for
Previous Year
(a)(b)(c)(d)(e)
1 480 Residential Sales — —
2 481 Commercial and Industrial Sales — —
3 482 Other Sales to Public Authorities — —
4 483 Sales for Resale — —
5 484 Interdepartmental Sales — —
6 485 Intracompany Transfers — —
7 487 Forfeited Discounts — —
8 488 Miscellaneous Service Revenues — —
9 489.1 Revenues from Transportation of Gas of Others
Through Gathering Facilities — —
10 489.2 Revenues from Transportation of Gas of Others
Through Transmission Facilities — —
11 489.3 Revenues from Transportation of Gas of Others
Through Distribution Facilities — —
12 489.4 Revenues from Storing Gas of Others — —
13 490 Sales of Prod. Ext. from Natural Gas — —
14 491 Revenues from Natural Gas Proc. by Others — —
15 492 Incidental Gasoline and Oil Sales — —
16 493 Rent from Gas Property — —
17 494 Interdepartmental Rents — —
18 495 Other Gas Revenues — —
19 Subtotal: — — — —
20 496 (Less) Provision for Rate Refunds — —
21 TOTAL — — — —
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 300
Gas Operating Revenues
4.If increases or decreases from previous year are not derived from previously reported figures, explain any inconsistencies in a footnote.
5.On Page 108, include information on major changes during the year, new service, and important rate increases or decreases.
6.Report the revenue from transportation services that are bundled with storage services as transportation service revenue.
Line
No.
Other
Revenues
Amount for
Current Year
Other
Revenues
Amount for
Previous Year
Total
Operating
Revenues
Amount for
Current Year
Total
Operating
Revenues
Amount for
Previous Year
Dekatherm of
Natural Gas
Amount for
Current Year
Dekatherm of
Natural Gas
Amount for
Previous Year
(f)(g)(h)(i)(j)(k)
1 274,138,621 229,042,199 274,138,621 229,042,199 29,680,310 30,614,994
2 130,281,914 108,936,547 130,281,914 108,936,547 16,034,449 16,340,144
3 —
4 —
5 —
6 —
7 —
8 2,225,794 1,959,683 2,225,794 1,959,683
9
—
10
—
11
10,102,535 9,664,000 10,102,535 9,664,000 38,509,207 38,228,552
12 —
13 —
14 —
15 —
16 467,496 17,925 467,496 17,925
17 213,661 338,587 213,661 338,587
18 1,656 1,656
19 417,431,677 349,958,941 417,431,677 349,958,941
20 — — —
21 417,431,677 349,958,941 417,431,677 349,958,941
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 301
Other Gas Revenues (Account 495)
Report below transactions of $250,000 or more included in Account 495, Other Gas Revenues. Group all transactions below
$250,000 in one amount and provide the number of items.
Line
No.Description of Transaction
Amount
(in dollars)
(a)(b)
1 Commissions on Sale or Distribution of Gas of Others
2 Compensation for Minor or Incidental Services Provided for Others
3 Profit or Loss on Sale of Material and Supplies not Ordinarily Purchased for Resale
4 Sales of Stream, Water, or Electricity, including Sales or Transfers to Other Departments
5 Miscellaneous Royalties
6 Revenues from Dehydration and Other Processing of Gas of Others except as provided for in the Instructions to
Account 495
7 Revenues for Right and/or Benefits Received from Others which are Realized Through Research, Development,
and Demonstration Ventures
8 Gains on Settlements of Imbalance Receivables and Payables
9 Revenues from Penalties earned Pursuant to Tariff Provisions, including Penalties Associated with Cash-out
Settlements
10 Revenues from Shipper Supplied Gas
11 Other revenues (Specify):
12 495 Other gas revenues 1,656
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40 Total 1,656
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM No. 2 (12-96)Page 308
Gas Operation and Maintenance Expenses
Line
No.Account
Amount for
Current Year
Amount for
Previous Year
(a)(b)(c)
1 1. PRODUCTION EXPENSES
2 A. Manufactured Gas Production
3 Manufactured Gas Production (Submit Supplemental Statement) 0 0
4 B. Natural Gas Production
5 81. Natural Gas Production and Gathering
6 Operation
7 750 Operation Supervision and Engineering 0 0
8 751 Production Maps and Records 0 0
9 752 Gas Well Expenses 0 0
10 753 Field Lines Expenses 0 0
11 754 Field Compressor Station Expenses 0 0
12 755 Field Compressor Station Fuel and Power 0 0
13 756 Field Measuring and Regulating Station Expenses 0 0
14 757 Purification Expenses 0 0
15 758 Gas Well Royalties 0 0
16 759 Other Expenses 0 0
17 760 Rents 0 0
18 TOTAL Operation (Total of lines 7thru 17) 0 0
19 Maintenance
20 761 Maintenance Supervision and Engineering 0 0
21 762 Maintenance of Structures and Improvements 0 0
22 763 Maintenance of Producing Gas Wells 0 0
23 764 Maintenance of Field Lines 0 0
24 765 Maintenance of Field Compressor Station Equipment 0 0
25 766 Maintenance of Field Measuring and Regulating Station Equipment 0 0
26 767 Maintenance of Purification Equipment 0 0
27 768 Maintenance of Drilling and Cleaning Equipment 0 0
28 769 Maintenance of Other Equipment 0 0
29 TOTAL Maintenance (Total of lines 20 thru 28) 0 0
30 TOTAL Natural Gas Production and Gathering (Total of lines 18 and 29) 0 0
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM No. 2 (12-96)Page 317
Gas Operation and Maintenance Expenses(continued)
Line
No.Account
Amount for
Current Year
Amount for
Previous Year
(a)(b)(c)
31 B2. Products Extraction
32 Operation
33 770 Operation Supervision and Engineering 0 0
34 771 Operation Labor 0 0
35 772 Gas Shrinkage 0 0
36 773 Fuel 0 0
37 774 Power 0 0
38 775 Materials 0 0
39 776 Operation Supplies and Expenses 0 0
40 777 Gas Processed by Others 0 0
41 778 Royalties on Products Extracted 0 0
42 779 Marketing Expenses 0 0
43 780 Products Purchased for Resale 0 0
44 781 Variation in Products Inventory 0 0
45 (Less) 782 Extracted Products Used by the Utility-Credit 0 0
46 783 Rents 0 0
47 TOTAL Operation (Total of lines 33 thru 46) 0 0
48 Maintenance
49 784 Maintenance Supervision and Engineering 0 0
50 785 Maintenance of Structures and Improvements 0 0
51 786 Maintenance of Extraction and Refining Equipment 0 0
52 787 Maintenance of Pipe Lines 0 0
53 788 Maintenance of Extracted Products Storage Equipment 0 0
54 789 Maintenance of Compressor Equipment 0 0
55 790 Maintenance of Gas Measuring and Regulating Equipment 0 0
56 791 Maintenance of Other Equipment 0 0
57 TOTAL Maintenance (Total of lines 49 thru 56) 0 0
58 TOTAL Products Extraction (Total of lines 47 and 57) 0 0
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM No. 2 (12-96)Page 318
Gas Operation and Maintenance Expenses(continued)
Line
No.Account
Amount for
Current Year
Amount for
Previous Year
(a)(b)(c)
59 C. Exploration and Development
60 Operation
61 795 Delay Rentals 0 0
62 796 Nonproductive Well Drilling 0 0
63 797 Abandoned Leases 0 0
64 798 Other Exploration 0 0
65 TOTAL Exploration and Development (Total of lines 61 thru 64) 0 0
66 D. Other Gas Supply Expenses
67 Operation
68 800 Natural Gas Well Head Purchases 0 0
69 800.1 Natural Gas Well Head Purchases, lntracompany Transfers 0 0
70 801 Natural Gas Field Line Purchases 0 0
71 802 Natural Gas Gasoline Plant Outlet Purchases 0 0
72 803 Natural Gas Transmission Line Purchases 0 0
73 804 Natural Gas City Gate Purchases 287,253,499 239,058,613
74 804.1 Liquefied Natural Gas Purchases 0 0
75 805 Other Gas Purchases 0 0
76 (Less) 805.1 Purchases Gas Cost Adjustments 6,035,250 15,927,597
77 TOTAL Purchased Gas (Total of lines 68 thru 76) 281,218,249 223,131,016
78 806 Exchange Gas 0 0
79 Purchased Gas Expenses
80 807.1 Well Expense-Purchased Gas 0 0
81 807.2 Operation of Purchased Gas Measuring Stations 0 0
82 807.3 Maintenance of Purchased Gas Measuring Stations 0 0
83 807.4 Purchased Gas Calculations Expenses 0 0
84 807.5 Other Purchased Gas Expenses 0 0
85 TOTAL Purchased Gas Expenses (Total of lines 80 thru 84) 0 0
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM No. 2 (12-96)Page 319
Gas Operation and Maintenance Expenses(continued)
Line
No.Account
Amount for
Current Year
Amount for
Previous Year
(a)(b)(c)
86 808.1 Gas Withdrawn from Storage-Debit 2,618,049 1,238,784
87 (Less) 808.2 Gas Delivered to Storage-Credit 3,443,320 1,475,949
88 809.1 Withdrawals of Liquefied Natural Gas for Processing-Debit 0 0
89 (Less) 809.2 Deliveries of Natural Gas for Processing-Credit 0 0
90 Gas used in Utility Operation-Credit
91 810 Gas Used for Compressor Station Fuel-Credit 0 0
92 811 Gas Used for Products Extraction-Credit 0 0
93 812 Gas Used for Other Utility Operations-Credit 0 0
94 TOTAL Gas Used in Utility Operations-Credit (Total of lines 91 thru 93) 0 0
95 813 Other Gas Supply Expenses 222,978 336,061
96 TOTAL Other Gas Supply Exp. (Total of lines 77,78,85,86 thru 89,94,95) 280,615,956 223,229,912
97 TOTAL Production Expenses (Total of lines 3, 30, 58, 65, and 96) 280,615,956 223,229,912
98 2. NATURAL GAS STORAGE, TERMINALING AND PROCESSING EXPENSES
99 A. Underground Storage Expenses
100 Operation
101 814 Operation Supervision and Engineering 0 0
102 815 Maps and Records 0 0
103 816 Wells Expenses 0 0
104 817 Lines Expense 0 0
105 818 Compressor Station Expenses 0 0
106 819 Compressor Station Fuel and Power 0 0
107 820 Measuring and Regulating Station Expenses 0 0
108 821 Purification Expenses 0 0
109 822 Exploration and Development 0 0
110 823 Gas Losses 0 0
111 824 Other Expenses 0 0
112 825 Storage Well Royalties 0 0
113 826 Rents 0 0
114 TOTAL Operation (Total of lines of 101 thru 113) 0 0
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM No. 2 (12-96)Page 320
Gas Operation and Maintenance Expenses(continued)
Line
No.Account
Amount for
Current Year
Amount for
Previous Year
(a)(b)(c)
115 Maintenance
116 830 Maintenance Supervision and Engineering 0 0
117 831 Maintenance of Structures and Improvements 0 0
118 832 Maintenance of Reservoirs and Wells 0 0
119 833 Maintenance of Lines 0 0
120 834 Maintenance of Compressor Station Equipment 0 0
121 835 Maintenance of Measuring and Regulating Station Equipment 0 0
122 836 Maintenance of Purification Equipment 0 0
123 837 Maintenance of Other Equipment 0 0
124 TOTAL Maintenance (Total of lines 116 thru 123) 0 0
125 TOTAL Underground Storage Expenses (Total of lines 114 and 124) 0 0
126 B. Other Storage Expenses
127 Operation
128 840 Operation Supervision and Engineering (10,650) (1,000)
129 841 Operation Labor and Expenses 690,099 720,422
130 842 Rents 0 0
131 842.1 Fuel 13,775 261,332
132 842.2 Power 131,695 120,043
133 842.3 Gas Losses 0 0
134 TOTAL Operation (Total of lines 128 thru 133) 824,919 1,100,797
135 Maintenance
136 843.1 Maintenance Supervision and Engineering 0 0
137 843.2 Maintenance of Structures 11,233 1,410
138 843.3 Maintenance of Gas Holders 27,652 206
139 843.4 Maintenance of Purification Equipment 0 10,299
140 843.5 Maintenance of Liquefaction Equipment 96,659 49,876
141 843.6 Maintenance of Vaporizing Equipment 147,293 126,503
142 843.7 Maintenance of Compressor Equipment 105,130 21,459
143 843.8 Maintenance of Measuring and Regulating Equipment 0 0
144 843.9 Maintenance of Other Equipment 46,847 32,199
145 TOTAL Maintenance (Total of lines 136 thru 144) 434,814 241,952
146 TOTAL Other Storage Expenses (Total of lines 134 and 145) 1,259,733 1,342,749
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM No. 2 (12-96)Page 321
Gas Operation and Maintenance Expenses(continued)
Line
No.Account
Amount for
Current Year
Amount for
Previous Year
(a)(b)(c)
147 C. Liquefied Natural Gas Terminaling and Processing Expenses
148 Operation
149 844.1 Operation Supervision and Engineering 0 0
150 844.2 LNG Processing Terminal Labor and Expenses 0 0
151 844.3 Liquefaction Processing Labor and Expenses 0 0
152 844.4 Liquefaction Transportation Labor and Expenses 0 0
153 844.5 Measuring and Regulating Labor and Expenses 0 0
154 844.6 Compressor Station Labor and Expenses 0 0
155 844.7 Communication System Expenses 0 0
156 844.8 System Control and Load Dispatching 0 0
157 845.1 Fuel 0 0
158 845.2 Power 0 0
159 845.3 Rents 0 0
160 845.4 Demurrage Charges 0 0
161 (less) 845.5 Wharfage Receipts-Credit 0 0
162 845.6 Processing Liquefied or Vaporized Gas by Others 0 0
163 846.1 Gas Losses 0 0
164 846.2 Other Expenses 0 0
165 TOTAL Operation (Total of lines 149 thru 164) 0 0
166 Maintenance
167 847.1 Maintenance Supervision and Engineering 0 0
168 847.2 Maintenance of Structures and Improvements 0 0
169 847.3 Maintenance of LNG Processing Terminal Equipment 0 0
170 847.4 Maintenance of LNG Transportation Equipment 0 0
171 847.5 Maintenance of Measuring and Regulating Equipment 0 0
172 847.6 Maintenance of Compressor Station Equipment 0 0
173 847.7 Maintenance of Communication Equipment 0 0
174 847.8 Maintenance of Other Equipment 0 0
175 TOTAL Maintenance (Total of lines 167 thru 174) 0 0
176 TOTAL Liquefied Nat Gas Terminaling and Proc Exp (Total of lines 165 and 175) 0 0
177 TOTAL Natural Gas Storage (Total of lines 125, 146, and 176) 1,259,733 1,342,749
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM No. 2 (12-96)Page 322
Gas Operation and Maintenance Expenses(continued)
Line
No.Account
Amount for
Current Year
Amount for
Previous Year
(a)(b)(c)
178 3. TRANSMISSION EXPENSES
179 Operation
180 850 Operation Supervision and Engineering 0 0
181 851 System Control and Load Dispatching 0 0
182 852 Communication System Expenses 30,941 24,308
183 853 Compressor Station Labor and Expenses 102,335 108,155
184 854 Gas for Compressor Station Fuel 0 0
185 855 Other Fuel and Power for Compressor Stations 0 0
186 856 Mains Expenses 2,579 1,794
187 857 Measuring and Regulating Station Expenses 0 0
188 858 Transmission and Compression of Gas by Others 0 0
189 859 Other Expenses 0 0
190 860 Rents 0 0
191 TOTAL Operation (Total of lines 180 thru 190) 135,855 134,257
192 Maintenance
193 861 Maintenance Supervision and Engineering 0 0
194 862 Maintenance of Structures and Improvements 0 0
195 863 Maintenance of Mains 271,696 125,200
196 864 Maintenance of Compressor Station Equipment 0 0
197 865 Maintenance of Measuring and Regulating Station Equipment 0 0
198 866 Maintenance of Communication Equipment 34,108 139,602
199 867 Maintenance of Other Equipment 0 0
200 TOTAL Maintenance (Total of lines 193 thru 199) 305,804 264,802
201 TOTAL Transmission Expenses (Total of lines 191 and 200) 441,659 399,059
202 4. DISTRIBUTION EXPENSES
203 Operation
204 870 Operation Supervision and Engineering 4,624,648 4,264,599
205 871 Distribution Load Dispatching 280,179 245,882
206 872 Compressor Station Labor and Expenses 0 0
207 873 Compressor Station Fuel and Power 0 0
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM No. 2 (12-96)Page 323
Gas Operation and Maintenance Expenses(continued)
Line
No.Account
Amount for
Current Year
Amount for
Previous Year
(a)(b)(c)
208 874 Mains and Services Expenses 5,068,380 4,550,321
209 875 Measuring and Regulating Station Expenses-General 417,344 423,567
210 876 Measuring and Regulating Station Expenses-Industrial 441,459 386,147
211 877 Measuring and Regulating Station Expenses-City Gas Check Station 0 0
212 878 Meter and House Regulator Expenses (8,259) (492,779)
213 879 Customer Installations Expenses 1,369,111 2,126,747
214 880 Other Expenses 5,478,883 5,828,909
215 881 Rents 300,277 246,308
216 TOTAL Operation (Total of lines 204 thru 215) 17,972,022 17,579,701
217 Maintenance
218 885 Maintenance Supervision and Engineering 231,152 252,971
219 886 Maintenance of Structures and Improvements 0 0
220 887 Maintenance of Mains 1,440,673 1,624,914
221 888 Maintenance of Compressor Station Equipment 0 0
222 889 Maintenance of Measuring and Regulating Station Equipment-General 626,890 538,775
223 890 Maintenance of Meas. and Reg. Station Equipment-Industrial 238,024 138,403
224 891 Maintenance of Meas. and Reg. Station Equip-City Gate Check Station 143,921 9,985
225 892 Maintenance of Services 2,409,744 3,084,202
226 893 Maintenance of Meters and House Regulators 1,761,982 1,350,994
227 894 Maintenance of Other Equipment 1,336,871 865,575
228 TOTAL Maintenance (Total of lines 218 thru 227) 8,189,257 7,865,819
229 TOTAL Distribution Expenses (Total of lines 216 and 228) 26,161,279 25,445,520
230 5. CUSTOMER ACCOUNTS EXPENSES
231 Operation
232 901 Supervision 188,471 170,355
233 902 Meter Reading Expenses 1,192,651 1,084,603
234 903 Customer Records and Collection Expenses 7,802,166 7,345,530
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM No. 2 (12-96)Page 324
Gas Operation and Maintenance Expenses(continued)
Line
No.Account
Amount for
Current Year
Amount for
Previous Year
(a)(b)(c)
235 904 Uncollectible Accounts 1,136,776 927,448
236 905 Miscellaneous Customer Accounts Expenses 0 0
237 TOTAL Customer Accounts Expenses (Total of lines 232 thru 236) 10,320,064 9,527,936
238 6. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES
239 Operation
240 907 Supervision 0 0
241 908 Customer Assistance Expenses 3,248,068 2,784,707
242 909 Informational and Instructional Expenses 84,777 136,800
243 910 Miscellaneous Customer Service and Informational Expenses 302,185 251,136
244 TOTAL Customer Service and Information Expenses (Total of lines 240 thru 243) 3,635,030 3,172,643
245 7. SALES EXPENSES
246 Operation
247 911 Supervision 0 0
248 912 Demonstrating and Selling Expenses 1,279,788 1,232,962
249 913 Advertising Expenses 43,596 40,634
250 916 Miscellaneous Sales Expenses 0 0
251 TOTAL Sales Expenses (Total of lines 247 thru 250) 1,323,384 1,273,596
252 8. ADMINISTRATIVE AND GENERAL EXPENSES
253 Operation
254 920 Administrative and General Salaries 9,964,415 7,973,984
255 921 Office Supplies and Expenses 6,125,310 5,853,241
256 (Less) 922 Administrative Expenses Transferred-Credit 0 0
257 923 Outside Services Employed 793,965 881,339
258 924 Property Insurance 170,674 132,525
259 925 Injuries and Damages 1,664,897 1,214,390
260 926 Employee Pensions and Benefits 1,835,080 1,702,906
261 927 Franchise Requirements 0 0
262 928 Regulatory Commission Expenses (76,653) 52,899
263 (Less) 929 Duplicate Charges-Credit 0 0
264 930.1General Advertising Expenses 82,740 71,492
265 930.2Miscellaneous General Expenses 503,515 480,947
266 931 Rents 1,294,347 850,986
267 TOTAL Operation (Total of lines 254 thru 266) 22,358,290 19,214,709
268 Maintenance
269 932 Maintenance of General Plant 2,450 4
270 TOTAL Administrative and General Expenses (Total of lines 267 and 269) 22,360,740 19,214,713
271 TOTAL Gas O&M Expenses (Total of lines 97,177,201,229,237,244,251, and 270) 346,117,845 283,606,128
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM No. 2 (12-96)Page 325
Other Gas Supply Expenses (Account 813)
1.Report other gas supply expenses by descriptive titles that clearly indicate the nature of such expenses. Show maintenance
expenses, revaluation of monthly encroachments recorded in Account 117.4, and losses on settlements of imbalances and gas
losses not associated with storage separately. Indicate the functional classification and purpose of property to which any expenses
relate. List separately items of $250,000 or more.
Line
No.Description
Amount
(in dollars)
(a)(b)
1 Other gas supply exp. 222,978
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25 TOTAL 222,978
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM No. 2 (12-96)Page 334
Miscellaneous General Expenses (Account 930.2)
1.Provide the infonnation requested below on miscellaneous general expenses.
2.For Other Expenses, show the (a) purpose, (b) recipient and (c) amount of such items. List separately amounts of $250,000 or
more however, amounts less than $250,000 may be grouped if the number of items of so grouped is shown.
Line
No.Description
Amount
(in dollars)
(a)(b)
1 Industry association dues. 247,540
2 Experimental and general research expenses.
a. Gas Research Institute (GRI)
b. Other
3 Publishing and distributing information and reports to stockholders, trustee, registrar, and transfer
agent fees and expenses, and other expenses of servicing outstanding securities of the respondent
4 Other expenses 319
5 Professional Organization Dues 1,495
6 Director's Fees 254,161
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25 TOTAL 503,515
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM No. 2 (12-96)Page 335
Depreciation, Depletion and Amortization of Gas Plant (Accts 403, 404.1, 404.2, 404.3, 405) (Except Amortization of Acquisition
Adjustments)
1.Report in Section A the amounts of depreciation expense, depletion and amortization for the accounts indicated and classified
according to the plant functional groups shown.
2.Report in Section B, column (b) all depreciable or amortizable plant balances to which rates are applied and show a composite
total. (If more desirable, report by plant account, subaccount or functional classifications other than those pre-printed in column (a).
Indicate in a footnote the manner in which column (b) balances are
Section A. Summary of Depreciation, Depletion, and Amortization Charges
Line
No.
Functional Classification
Depreciation
Expense
(Account 403)
Amortization
Expense for
Asset
Retirement
Costs
(Account
403.1)
Amortization and
Depletion of
Producing Natural
Gas Land and
Land
Rights
(Account 404.1)
Amortization of
Underground Storage
Land and Land
Rights
(Account 404.2)
(a)(b)(c)(d)(e)
1 Intangible plant
2 Production plant, manufactured gas
3 Production and gathering plant, natural gas
4 Products extraction plant
5 Underground gas storage plant
6 Other storage plant 1,166,644
7 Base load LNG terminaling and processing plant
8 Transmission plant 1,051,922
9 Distribution plant 14,589,736
10 General plant 1,789,904
11 Common plant-gas
12 TOTAL 18,598,206 — — —
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM No. 2 (12-96)Page 336
Depreciation, Depletion and Amortization of Gas Plant (Accts 403, 404.1, 404.2, 404.3, 405) (Except Amortization of Acquisition
Adjustments) (continued)
obtained. If average balances are used, state the method of averaging used. For column (c) report available information for each
plant functional classification listed in column (a). If composite depreciation accounting is used, report available information called
for in columns (b) and (c) on this basis. Where the unit-of-production method is used to determine depreciation charges, show in a
footnote any revisions made to estimated gas reserves.
3.If provisions for depreciation were made during the year in addition to depreciation provided by application of reported rates, state
in a footnote the amounts and nature of the provisions and the plant items to which related.
Section A. Summary of Depreciation, Depletion, and Amortization Charges
Line
No.
Amortization of
Other Limited-
term
Gas Plant
(Account 404.3)
Amortization of
Other Gas Plant
(Account 405)
Total
(b to g)Functional Classification
(f)(g)(h)(a)
1 4,436,440 4,436,440 Intangible plant
2 — Production plant, manufactured gas
3 — Production and gathering plant, natural gas
4 — Products extraction plant
5 — Underground gas storage plant
6 1,166,644 Other storage plant
7 — Base load LNG terminaling and processing plant
8 1,051,922 Transmission plant
9 14,589,736 Distribution plant
10 1,789,904 General plant
11 — Common plant-gas
12 — 4,436,440 23,034,646 TOTAL
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM No. 2 (12-96)Page 337
Depreciation, Depletion and Amortization of Gas Plant (Accts 403, 404.1, 404.2, 404.3, 405) (Except Amortization of Acquisition
Adjustments) (continued)
4.Add rows as necessary to completely report all data. Number the additional rows in sequence as 2.01, 2.02, 3.01, 3.02, etc.
Section B. Factors Used in Estimating Depreciation Charges
Line
No.Functional Classification
Plant Bases
(in thousands)
Applied Depreciation
or Amortization Rates
(percent)
(a)(b)(c)
1 Production and Gathering Plant
2 Offshore (footnote details)
3 Onshore (footnote details)
4 Underground Gas Storage Plant (footnote details)
5 Transmission Plant
6 Offshore (footnote details)
7 Onshore (footnote details)
8 General Plant (footnote details)
9
10
11
12
13
14
15
Notes to Depreciation, Depletion and Amortization of Gas Plant
Depreciation is accrued monthly on the prior months ending balance in each plant account using a rate specific to the account. The amounts
shown below represent the year-end balances of depreciable plant and the weighted average composite rates based on year-end balances
in each category.
Depreciable
Plant Base Composite Rate
Description (Thousands)(Percent)
(a)(b)(c)
Intangible Plant 25,860 17.16 %
Other Storage Plant 42,673 2.73 %
Transmission Plant 74,562 1.41 %
Distribution Plant 684,799 2.13 %
General Plant 61,448 4.43 %
Total - 889,342 2.69 %
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM No. 2 (12-96)Page 338
Particulars Concerning Certain Income Deductions and Interest Charges Accounts
Report the information specified below, in the order given, for the respective income deduction and interest charges accounts.
(a)Miscellaneous Amortization (Account 425)-Describe the nature of items included in this account, the contra account charged, the total of
amortization charges for the year, and the · period of amortization.
(b)Miscellaneous Income Deductions-Report the nature, payee, and amount of other income deductions for the year as required by
Accounts 426.1, Donations; 426.2, Life Insurance; 426.3, Penalties; 426.4, Expenditures for Certain Civic, Political and Related
Activities; and 426.5, Other Deductions, of the Uniform System of Accounts. Amounts of less than $250,000 may be grouped by classes
within the above accounts.
(c)Interest on Debt to Associated Companies (Account 430)-For each associated company that incurred interest on debt during the year,
indicate the amount and interest rate respectively for (a) advances on notes, (b) advances on open accoun (c) notes payable, (d)
accounts payable, and (e) other debt, and total interest Explain the nature of other debt on which interest was incurred during the year.
(d)Other Interest Expense (Account 431) - Report details including the amount and interest rate for other interest charges incurred during
the year.
Line
No.
Item Amount
(a)(b)
1 426.1 Charitable Donations 313,207
2 426.2 Life Insurance 108,499
3 426.3 Penalties 20
4 426.4 Civic/Political 58,926
5 426.5 Other Deductions 4,916
6 485,568
7 430 Interest on Debt to Associated Companies —
8 Compensation Plan- Exec 4,305
9 Customer Deposits Interest 13,828
10 Deferred Gas Costs (135,498)
11 Other Interest 34,247
12 Int. on ST Debt 4,658,284
13 431 Other Interest Expense 4,575,166
14
15
16
17
18
19
20 —
21
22
23
24
25 —
26
27
28
29
30 —
31
32
33
34
35 —
36
37
38
39
40 —
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM No. 2 (12-96)Page 340
Regulatory Commission Expenses (Account 928)
1. Report particulars (details) of regulatory commission expenses incurred during the current year (or incurred in previous years, if being
amortized) relating to format cases before a regulatory body, or cases in which such a body was a party.
2. Report in columns (b) and (c), only the current year's expenses that are not deferred and the current year's amortization of amounts
deferred in previous years.
Line
No.
Description
(Furnish name of regulatory commission
or body, the docket number, and a
description of the case.)
Assessed by
Regulatory
Commission
Expenses
of
Utility
Total
Expenses
to Date
Deferred in
Account 182.3
at Beginning
of Year
(a)(b)(c)(d)(e)
1 Idaho Public Utilties Comm - GRC Order 35836 amortize
over 5 years (76,653) 328,018
2 —
3 —
4 —
5 —
6 —
7 —
8 —
9 —
10 —
11 —
12 —
13 —
14 —
15 —
16 —
17 —
18 —
19 —
20 —
21 —
22 —
23 —
24 —
25 TOTAL — (76,653) 328,018
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM No. 2 (12-96)Page 350
Regulatory Commission Expenses (Account 928)
3. Show in column (k) any expenses incurred in prior years which are being amortized. List in column (a) the period of amortization.
4. List in column (f), (g), and (h) expenses incurred during year which were charged currently to income, plant, or other accounts.
5. Minor items (less than $25, 000) may be grouped
EXPENSES INCURRED DURING YEAR AMORTIZED DURING YEAR
CURRENTLY CHARGED TO
Deferred to
Account
182.3
Contra
Account Amount
Deferred in
Account 182.3
End of Year
Line
No.Department Account No. Amount
(f)(g)(h)(i)(j)(k)(l)
1 121,617 449,635 404,672
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25 0 121,617 449,635 404,672
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1)☒ An Original (Mo, Da, Yr)
(2)☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM No. 2 (12-96)Page 351
Employee Pensions and Benefits (Account 926)
1.Report below the items contained in Account 926, Employee Pensions and Benefits.
Line
No.
Expense Amount
(a)(b)
1 Pensions - defined benefit plans
2 Pensions - other 1,686,758
3 Post-retirement benefits other than pensions (PBOP)
4 Post- employment benefit plans
5 Other (Specify)
6
7 Vacation 33,250
8 Medical/Dental 967
9 401K Plan (2,620)
10 Meals 5,928
11 College Tuition/Books 6,026
12 Misc EE Benefits 104,771
13 Moving Expense —
14 Incentive Comp Accrual —
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
Total 1,835,080
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 352
Distribution of Salaries and Wages
Report below the distribution of total salaries and wages for the year. Segregate amounts originally charged to clearing accounts to Utility
Departments, Construction, Plant Removals and Other Accounts, and enter such amounts in the appropriate lines and columns provided.
Salaries and wages billed to the Respondent by an affiliated company must be assigned to the particular operating function(s) relating to the
expenses.
In determining this segregation of salaries and wages originally charged to clearing accounts, a method of approximation giving
substantially correct results may be used. When reporting detail of other accounts, enter as many rows as necessary numbered sequentially
starting with 75.01, 75.02, etc.
Line
No.Classification
Direct Payroll
Distribution
Payroll Billed by
Affiliated Companies
Allocation of
Payroll Charged
for Clearing
Accounts Total
(a)(b)(c)(d)(e)
1 Electric
2 Operation
3 Production
4 Transmission
5 Distribution
6 Customer Accounts
7 Customer Service and Informational
8 Sales
9 Administrative and General
10 TOTAL Operation (Total of lines 3 thru 9) 0 0 0 0
11 Maintenance
12 Production
13 Transmission
14 Distribution
15 Administrative and General
16 TOTAL Maintenance (Total of lines 12 thru 15) 0 0 0 0
17 Total Operation and Maintenance
18 Production (Total of lines 3 and 12) 0 0 0 0
19 Transmission (Total of lines 4 and 13) 0 0 0 0
20 Distribution (Total of lines 5 and 14) 0 0 0 0
21 Customer Accounts (line 6) 0 0 0 0
22 Customer Service and Informational (line 7) 0 0 0 0
23 Sales (line 8) 0 0 0 0
24 Administrative and General (Total of lines 9 and 15) 0 0 0 0
25 TOTAL Operation and Maintenance (Total of lines 18 thru 24) 0 0 0 0
26 Gas
27 Operation
28 Production - Manufactured Gas 0
29 Production - Natural Gas(lncluding Exploration and
Development) 0
30 Other Gas Supply 0 0
31 Storage, LNG Terminaling and Processing 401,766 401,766
32 Transmission 50,709 50,709
33 Distribution 11,760,750 11,760,750
34 Customer Accounts 5,465,375 5,465,375
35 Customer Service and Informational 285,581 285,581
36 Sales 975,601 975,601
37 Administrative and General 5,154,867 4,302,877 9,457,744
38 TOTAL Operation (Total of lines 28 thru 37) 24,094,649 4,302,877 0 28,397,526
39 Maintenance
40 Production - Manufactured Gas
41 Production - Natural Gas(lncluding Exploration and
Development)
42 Other Gas Supply
43 Storage, LNG Terminaling and Processing 116,719 116,719
44 Transmission 79,889 79,889
45 Distribution 5,241,360 5,241,360
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 354
Distribution of Salaries and Wages (continued)
Line
No.Classification
Direct Payroll
Distribution
Payroll Billed
by Affiliated
Companies
Allocation of
Payroll Charged
for Clearing
Accounts Total
(a)(b)(c)(d)(e)
46 Administrative and General
47 TOTAL Maintenance (Total of lines 40 thru 46) 5,437,968 — — 5,437,968
48 Gas (Continued)
49 Total Operation and Maintenance
50 Production - Manufactured Gas (Total of lines 28 and 40) — — — —
51 Production - Natural Gas (Including Expl. and Dev.)(II. 29
and 41) — — — —
52 Other Gas Supply (Total of lines 30 and 42) — — — —
53 Storage, LNG Terminaling and Processing (Total of II. 31
and 43) 518,485 — — 518,485
54 Transmission (Total of lines 32 and 44) 130,598 — — 130,598
55 Distribution (Total of lines 33 and 45) 17,002,110 — — 17,002,110
56 Customer Accounts (Total of line 34) 5,465,375 — — 5,465,375
57 Customer Service and Informational (Total of line 35) 285,581 — — 285,581
58 Sales (Total of line 36) 975,601 — — 975,601
59 Administrative and General (Total of lines 37 and 46) 5,154,867 4,302,877 — 9,457,744
60 Total Operation and Maintenance (Total of lines 50 thru 59) 29,532,617 4,302,877 — 33,835,494
61 Other Utility Departments
62 Operation and Maintenance
63 TOTAL ALL Utility Dept. (Total of lines 25, 60, and 62) 29,532,617 4,302,877 — 33,835,494
64 Utility Plant
65 Construction (By Utility Departments)
66 Electric Plant
67 Gas Plant
68 Other
69 TOTAL Construction (Total of lines 66 thru 68) — — — —
70 Plant Removal (By Utility Departments)
71 Electric Plant
72 Gas Plant
73 Other
74 TOTAL Plant Removal (Total of lines 71 thru 73) — — — —
75 Other Accounts (Specify) (footnote details)
76 TOTAL Other Accounts
77 TOTAL SALARIES AND WAGES 29,532,617 4,302,877 — 33,835,494
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 355
Charges for Outside Professional and Other Consultative Services
1.Report the information specified below for all charges made during the year included in any account (including plant accounts) for
outside consultative and other professional services. These services include rate, management, construction, engineering,
research, financial, valuation, legal, accounting, purchasing, advertising,labor relations, and public relations, rendered for the
respondent under written or oral arrangement, for which aggregate payments were made during the year to any corporation
partnership, organization of any kind, or individual (other than for services as an employee or for payments made for medical and
related services) amounting to more than.$250,000, including payments for legislative services, except those which should be
reported in Account 426.4 Expenditures for Certain Civic, Political and Related Activities.
(a)Name of person or organization rendering services.
(b)Total charges for the year.
2.Sum under a description "Other", all of the aforementioned services amounting to $250,000 or less.
3.Total under a description 'Total", the total of all of the aforementioned services.
4.Charges for outside professional and other consultative services provided by associated (affiliated) companies should be excluded
from this schedule and be reported on Page 358, according to the instructions for that schedule.
Line
No.Description
Amount
(in dollars)
(a)(b)
1 Other 195,464
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35 Total 195,464
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 357
Transactions with Associated (Affiliated) Companies
1.Report below the information called for concerning all goods or services received from or provided to associated (affiliated)
companies amounting to more than $250,000.
2.Sum under a description "Other", all of the aforementioned goods and services amounting to $250,000 or less.
3.Total under a description "Total", the total of all of the aforementioned goods and services.
4.Where amounts billed to or received from the associated (affiliated) company are based on an allocation process, explain in a
footnote the basis of the allocation.
Line
No.Description of the Good or Service Name of Associated/Affiliated Company
Account(s)
Charged or
Credited
Amount
Charged or
Credited
(a)(b)(c)(d)
1 Goods or Services Provided by Affiliated Company
2 Subcontract MDUR 5211 412,465
3 Other: consulting, legal, and external auditing MDUR 5221, 5222,
5223 149,825
4 Rent MDU 5931 1,263,109
5 Rent CNG 5931 23,172
6
7
8
9
10
11
12
13
14
15
16
17
18
19 Total 1,848,571
20 Goods or Services Provided for Affiliated Company
21 Bill Printing Cascade Natural Gas 48580.4880.04700 215,562
22 Rent Cascade Natural Gas and Montana Dakota
Utilities 4940 213,661
23 Total 429,223
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 358
Compressor Stations
1.Report below details concerning compressor stations. Use the following subheadings: field compressor stations, products extraction
compressor stations, underground storage compressor stations, transmission compressor stations, distribution compressor stations,
and other compressor stations.
2.For column (a), indicate the production areas where such stations are used. Group relatively small field compressor stations by
production areas. Show the number of stations grouped. Identify any station held under a title other than full ownership. State in a
footnote the name of owner or co-owner, the nature of respondenfs title, and percent of ownership if jointly owned.
Line
No.
Name of Station and Location
Number of
Units at
Station
Certificated
Horsepower for
Each Station Plant Cost
(a)(b)(c)(d)
1 Jerome Compressor Station 1 600 9,591,609
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 508
Compressor Stations
Designate any station that was not operated during the past year. State in a footnote whether the book cost of such station has been
retired in the books of account, or what disposition of the station and its book cost are contemplated. Designate any compressor
units in transmission compressor stations installed and put into operation during the year and show in a footnote each unit's size
and the date the unit was placed in operation.
3.For column (e), include the type of fuel or power, if other than natural gas. If two types of fuel or power are used, show separate
entries for natural gas and the other fuel or power.
Line
No.
Expenses
(except
depreciation
and
taxes)
Fuel
Expenses
(except
depreciation
and
taxes)
Power
Expenses
(except
depreciation
and
taxes)
Other
Gas for
Compressor
Fuel in Dth
Electricity for
Compressor
Station in
kWh
Operational
Data
Total
Compressor
Hours of
Operation
During Year
Operational
Data
Number of
Compressors
Operated at
Time
Station Peak
Date of
Station
Peak
(e)(f)(g)(h)(i)(j)(k)(l)
1 174 1327 278 1 12/23/2023
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 509
Gas Storage Projects
1.Report injections and withdrawals of gas for all storage projects used by respondent
Line
No.Item
Gas
Belonging to
Respondent
(Dth)
Gas
Belonging to
Others
(Dth)
Total
Amount
(Dth)
(a)(b)(c)(d)
STORAGE OPERATIONS (in Dth)
1 Gas Delivered to Storage
2 January 3,316 3,316
3 February 1,149 1,149
4 March 39,414 39,414
5 April 149,958 149,958
6 May 679,295 679,295
7 June 711,275 711,275
8 July 50,355 50,355
9 August 3,917 3,917
10 September 47,868 47,868
11 October 157,335 157,335
12 November 93,446 93,446
13 December 69,538 69,538
14 TOTAL (Total of lines 2 thru 13) 2,006,866 — 2,006,866
15 Gas Withdrawn from Storage
16 January 124,282 124,282
17 February 580,552 580,552
18 March 128,265 128,265
19 April 89,076 89,076
20 May 75,294 75,294
21 June 58,941 58,941
22 July 85,316 85,316
23 August 90,351 90,351
24 September 98,734 98,734
25 October 203,397 203,397
26 November 101,003 101,003
27 December 39,507 39,507
28 TOTAL (Total of lines 16 thru 27) 1,674,716 — 1,674,716
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 512_
Gas Storage Projects
1.On line 4, enter the total storage capacity certificated by FERC.
2.Report total amount in Dth or other unit, as applicable on lines 2, 3, 4, 7. If quantity is converted from Mcf to Dth, provide
conversion factor in a footnote.
Line
No.
Item Total Amount
(a)(b)
STORAGE OPERATIONS
1 Top or Working Gas End of Year 7,114,180 dth
2 Cushion Gas (Including Native Gas)
3 Total Gas in Reservoir (Total of line 1 and 2) 7,114,180
4 Certificated Storage Capacity
5 Number of Injection - Withdrawal Wells
6 Number of Observation Wells
7 Maximum Days' Withdrawal from Storage 72,282
8 Date of Maximum Days' Withdrawal 01/30/2023
9 LNG Terminal Companies (in Dth)
10 Number of Tanks
11 Capacity of Tanks
12 LNG Volume
13 Received at "Ship Rail"
14 Transferred to Tanks
15 Withdrawn from Tanks
16 "Boil Off" Vaporization Loss
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 513_
Transmission Lines
1.Report below, by state, the total miles of transmission lines of each transmission system operated by respondent at end of year.
2.Report separately any lines held under a title other than full ownership. Designate such lines with an asterisk, in column (b) and in
a footnote state the name of owner, or co-owner, nature of respondent's title, and percent ownership if jointly owned.
3.Report separately any line that was not operated during the past year. Enter in a footnote the details and state whether the book
cost of such a line, or any portion thereof, has been retired in the books of account, or what disposition of the line and its book
costs are contemplated.
4.Report the number of miles of pipe to one decimal point.
Line
No.
Designation (Identification)
of Line or Group of Lines *
Total Miles
of Pipe
(a)(b)(c)
1 Transmission Lines 286.00
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25 Total 286.00
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 514
Transmission System Peak Deliveries
1.Report below the total transmission system deliveries of gas (in Dth), excluding deliveries to storage, for the period of system peak
deliveries indicated below, during the 12 months embracing the heating season overlapping the year's end for which this report is
submitted. The season's peak normally will be reached before the due date of this report, April 30, which permits inclusion of the
peak information required on this page. Add rows as necessary to report all data. Number additional rows 6.01, 6.02, etc.
Line
No.Description
Dth of Gas
Delivered to
Interstate
Pipelines
Dth of Gas
Delivered to
Others
Total
(b) + (c)
(b)(c)(d)
SECTION A: SINGLE DAY PEAK DELIVERIES
1 Date: 1/31/2023
2 Volumes of Gas Transported
3 No-Notice Transportation —
4 Other Firm Transportation 293,307 293,307
5 Interruptible Transportation —
6 Other (Describe) (footnote details) —
7 TOTAL — 293,307 293,307
8 Volumes of gas Withdrawn form Storage under Storage Contract
9 No-Notice Storage —
10 Other Firm Storage 72,221 72,221
11 Interruptible Storage —
12 Other (Describe) (footnote details) —
13 TOTAL — 72,221 72,221
14 Other Operational Activities
15 Gas Withdrawn from Storage for System Operations —
16 Reduction in Line Pack —
17 Other (Describe) (footnote details) 365,528 365,528
18 TOTAL — 365,528 365,528
19 SECTION B: CONSECUTIVE THREE-DAY PEAK DELIVERIES
20 Dates:1/29/2023-1/31/2023
21 Volumes of Gas Transported
22 No-Notice Transportation —
23 Other Firm Transportation 828,011 828,011
24 Interruptible Transportation —
25 Other (Describe) (footnote details) —
26 TOTAL — 828,011 828,011
27 Volumes of Gas Withdrawn from Storage under Storage Contract
28 No-Notice Storage —
29 Other Firm Storage 216,785 216,785
30 Interruptible Storage —
31 Other (Describe) (footnote details) —
32 TOTAL — 216,785 216,785
33 Other Operational Activities
34 Gas Withdrawn from Storage for System Operations —
35 Reduction in Line Pack —
36 Other (Describe) (footnote details) 1,044,796 1,044,796
37 TOTAL — 1,044,796 1,044,796
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 518
Auxiliary Peaking Facilities
1.Report below auxiliary facilities of the respondent for meeting seasonal peak demands on the respondenfs system, such as
underground storage projects, liquefied petroleum gas installations, gas liquefaction plants, oil gas sets, etc.
2.For column (c), for underground storage projects, report the delivery capacity on February 1 of the heating season overlapping the
year-end for which this report is submitted. For other facilities, report the rated maximum daily delivery capacities.
3.For column (d), include or exclude (as appropriate) the cost of any plant used jointly with another facility on the basis of
predominant use, unless the auxiliary peaking facility is a separate plant as contemplated by general instruction 12 of the Uniform
System of Accounts.
Line
No.
Location of
Facility
Type of
Facility
Maximum Daily
Delivery
Capacity
of Facility
Dth
Cost of
Facility
(in dollars)
Was Facility
Operated on
Day
of Highest
Transmission
Peak
Delivery?
(a)(b)(c)(d)(e)
1 Nampa, Idaho Liquefied natural gas 60,000 39,284,349
2 NW 1/4 Sec. 31
3 T4n R1W.BM
4
5 Plymouth, WA Liquefied natural gas 113,300
6
7 Rexburg, ID Liquefied natural gas 19,200 3,369,662
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 519
Gas Account - Natural Gas
1.The purpose of this schedule is to account for the quantity of natural gas received and delivered by the respondent.
2.Natural gas means either natural gas unmixed or any mixture of natural and manufactured gas.
3.Enter in column (c) the year to date Dth as reported in the schedules indicated for the items of receipts and deliveries.
4.Enter in column (d) the respective quarter's Dth as reported in the schedules indicated for the items of receipts and deliveries.
5.Indicate in a footnote the quantities of bundled sales and transportation gas and specify the line on which such quantities are listed.
6.If the respondent operates two or more systems which are not interconnected, submit separate pages for this purpose.
7.Indicate by footnote the quantities of gas not subject to Commission regulation which did not incur FERC regulatory costs by showing (1) the local
distribution volumes another jurisdictional pipeline delivered to the local distribution company portion of the reporting pipeline (2) the quantities that
the reporting pipeline transported or sold through its local distribution facilities or intrastate facilities and which the reporting pipeline received through
gathering facilities or intrastate facilities, but not through any of the interstate portion of the reporting pipeline, and (3) the gathering line quantities that
were not destined for interstate market or that were not transported through any interstate portion of the reporting pipeline.
8.Indicate in a footnote the specific gas purchase expense account(s) and related to which the aggregate volumes reported on line No. 3 relate.
9.Indicate in a footnote (1) the system supply quantities of gas that are stored by the reporting pipeline, during the reporting year and also reported as
sales,transportation and compression volumes by the reporting pipeline during the same reporting year, (2) the system supply quantities of gas that
are stored by the reporting pipeline during the reporting year which the reporting pipeline intends to sell or transport in a future reporting year, and (3)
contract storage quantities.
10.Also indicate the volumes of pipeline production field sales that are included in both the company's total sales figure and the company's total
transportation figure. Add additional information as necessary to the footnotes.
Line
No.
Item
Ref. Page No.
of
(FERC Form
Nos.
2/2-A)
Total Amount
of Dth
Year to Date
Current Three
Months
Ended Amount
of Dth
Quarterly Only
(a)(b)(c)(d)
01 Name of System:
2 GAS RECEIVED
3 Gas Purchases (Accounts 800-805) 45,134,907
4 Gas of Others Received for Gathering (Account 489.1)303
5 Gas of Others Received for Transmission (Account 489.2)305
6 Gas of Others Received for Distribution (Account 489.3)301 38,509,207
7 Gas of Others Received for Contract Storage (Account 489.4)307
8 Gas of Others Received for Production/Extraction/Processing (Account 490 and 491)
9 Exchanged Gas Received from Others (Account 806)328
10 Gas Received as Imbalances (Account 806)328
11 Receipts of Respondent's Gas Transported by Others (Account 858)332
12 Other Gas Withdrawn from Storage (Explain) Footnote 5 898,933
13 Gas Received from Shippers as Compressor Station Fuel
14 Gas Received from Shippers as Lost and Unaccounted for
15 Other Receipts (Specify) (footnote details)
16 Total Receipts (Total of lines 3 thru 15) 84,543,047 —
17 GAS DELIVERED
18 Gas Sales (Accounts 480-484) 45,714,759
19 Deliveries of Gas Gathered for Others (Account 489.1)303
20 Deliveries of Gas Transported for Others (Account 489.2)305
21 Deliveries of Gas Distributed for Others (Account 489.3)301 38,509,207
22 Deliveries of Contract Storage Gas (Account 489.4)307
23 Gas of Others Delivered for Production/Extraction/Processing (Account 490 and 491)
24 Exchange Gas Delivered to Others (Account 806)328
25 Gas Delivered as Imbalances (Account 806)328
26 Deliveries of Gas to Others for Transportation (Account 858)332
27 Other Gas Delivered to Storage (Explain) Footnote 6 1,256,346
28 Gas Used for Compressor Station Fuel 509 1,327
29 Other Deliveries and Gas Used for Other Operations 15,347
30 Total Deliveries (Total of lines 18 thru 29) 85,496,986 —
31 GAS LOSSES AND GAS UNACCOUNTED FOR
32 Gas Losses and Gas Unaccounted For 17,724
33 TOTALS
34 Total Deliveries, Gas Losses & Unaccounted For (Total of lines 30 and 32) 85,514,710 —
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)Page 520
System Maps
1.Furnish five copies of a system map (one with each filed copy of this report) of the facilities operated by the respondent for the
production, gathering, transportation, and sale of natural gas. New maps need not be furnished if no important change has
occurred in the facilities operated by the respondent since the date of the maps furnished with a previous year's annual report. If,
however, maps are not furnished for this reason, reference should be made in the space below to the year's annual report with
which the maps were furnished.
2.Indicate the following information on the maps:
(a)Transmission lines.
(b)Incremental facilities.
(c)Location of gathering areas.
(d)Location of zones and rate areas.
(e)Location of storage fields.
(f)Location of natural gas fields.
(g)Location of compressor stations.
(h)Normal direction of gas flow (indicated by arrows).
(i)Size of pipe.
(j)Location of products extraction plants, stabilization plants, purification plants, recycling areas, etc.
(k)Principal communities receiving service through the respondent's pipeline.
3.In addition, show on each map: graphic scale of the map; date of the facts the map purports to show; a legend giving all symbols
and abbreviations used; designations of facilities leased to or from another company, giving name of such other company.
4.Maps not larger than 24 inches square are desired. If necessary, however, submit larger maps to show essential information. Fold
the maps to a size not larger then this report. Bind the maps to the report.
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)522.1
Footnote Reference
Page
No.
(a)
Line or Item
No.
(b)
Column
No.
(c)
Footnote
No.
(d)
219 8 c 1
219 16 c 2
257 40 f 3
276 1 a 4
520 12 c 5
520 27 c 6
214 1 d 7
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)551
Footnote Text
Footnote
No.
(a)
Footnote Text
(b)
1 SFAS 143 ARO depreciation expense reclassed to a regulatory asset.467,129
2 Reserve adjustments and net gains and losses on depreciable plant. (827,655)
3 Page 257 Interest For Year 8,592,893
LOC Commitment Fee 189,604
Total Interest on Long-Term Debt 8,782,497
4 The Respondent provides deferred income taxes in account 283 for all
timing differences between book and tax accounting which are not
directly related to property. This accounting was approved by the IPUC
in Order No. 11507. Beginning in 1983, pursuant to IPUC Order No.
17701, the Respondent does not provide for deferred State income
taxes on its utility operations with the exception of purchase gas
adjustment timing items. For 2023, the items on page 277 generated
deferred tax provisions in account 283 (see page 261).
5 LNG Boiloff-Nampa 115,420
LNG-Plymouth 777,277
LNG Boiloff-Rexburg 6,236
Total Other Gas Withdrawn from Storage 898,933
6 LNG Utility Injections- Nampa 10,484
LNG Utility Injections- Plymouth 1,239,770
LNG Utility Injections- Rexburg 6,092
Total Other Gas Delivered to Storage 1,256,346
7
Customer Svc Center Land and Structure sold in Apr 2023 0
Name of Respondent This Report Is:Date of Report Year/Period of Report
Intermountain Gas Company (1) ☒ An Original (Mo, Da, Yr)
(2) ☐ A Resubmission 12/31/2023 End of 2023/Q4
FERC FORM NO. 2 (12-96)552